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2014 (3) TMI 859 - HC - Income TaxJurisdiction of AO u/s 142(1) of the Act – Place of initiation of inquiry - Held that:- A bare perusal of the record shows that notice dated 24.12.2013 issued u/s 142 of the Act speaks that in connection with the assessment for the assessment year 2011-12 the petitioner was required to furnish in writing and verify in the prescribed manner information called for – u/s 142 (2), the AO has been empowered to make such enquiry as he considers necessary for the purpose of obtaining full information in respect of the income or loss of any person - the main place of profession during the year of assessment in question shall be the place for assessment – thus, the has rightly exercised his power u/s 142 of the Act - once the AO has arrived at conclusion that the jurisdiction is vested with him, which he has correctly arrived at, the provisions of Section 127 of the Act are not attracted, unless competent authority exercises his power u/s 127 of the Act – Decided against Assessee.
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