AO not at Fault in completing Income Tax Assessment once Jurisdiction to Issue Notice u/s 143(2) is Accepted: Delhi HC

The Delhi High Court ruled that an Assessing Officer (AO) is not at fault for completing an income tax assessment once the jurisdiction to issue a notice under Section 143(2) is accepted. This means that taxpayers cannot challenge the AO's actions if they had previously accepted the notice’s jurisdiction. The court’s decision underscores the importance of jurisdictional acceptance in tax assessments and the binding nature of such notices on subsequent proceedings.