Jurisdictional Fact

HC Quashes Assessment for Non-Service of SCN, Orders Fresh Proceedings The petitioner, Sunil Kumar Sahoo, proprietor of M/s. Bhagabati Cashew, challenged an assessment order dated November 14, 2017, and a subsequent demand notice for the Assessment Year 2015-16. The dispute arose following a survey conducted under Section 133A of the Income Tax Act. The petitioner…