Home Highlights May 2014 Year 2014 This

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1. Notice issued u/s 148 - Transfer of a case - The order passed by CIT transferring jurisdiction from ITO, New Delhi on 04-01-2010, subsequent action of the AO i.e. ITO...

2. Validity of re-assessment proceedings u/s 147 - the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void abinitio,...

3. Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

4. Validity of order as exercise of power u/s 281 - jurisdiction of TRO - Certain transfers to be void - validity of purchase of property being land and farm house - t the...

5. Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court...

6. Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order...

7. Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

8. Recovery proceeding - priority of charge - void transactions U/s 281 - The Income Tax Department is also free to seek its remedy before the appropriate forum including...

9. Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of...

10. Recovery proceedings - Attachment of property - ownership over the property in respect of which the petitioner is now seeking to exercise an exclusive right as an owner...

11. Recovery of tax - Transfer by way of mortgage was without notice of pendency of the assessment proceedings - Void transfer u/s 281 - Undisputedly, the respondent is a...

12. Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

13. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

14. Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

15. Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still...