The assessee challenged the order before the CIT(A) both on ...

Case Laws Income Tax

March 17, 2017

The assessee challenged the order before the CIT(A) both on merits as well as on jurisdiction and the limitation grounds - Ld. CIT(A) ought to have first decided the jurisdictional issue and only thereafter should have proceeded to decide the issue on merits if so warranted in law - AT

View Source

← Previous Next →

The assessee challenged the order before the CIT(A) both on ...

Case Laws Income Tax

March 17, 2017

You may also like:

Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction...

Dishonour of Cheque - territorial jurisdiction of the Magistrate - The territorial jurisdiction of the learned Magistrate is decided as per section 142A of the...

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...

Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC

For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground...

Revision u/s 263 - Jurisdiction of AO - There was no change of jurisdiction sought by the Revenue as per Section 124 read with Section 120 of the Income Tax Act, 1961....

Rectification u/s 254 - Assessment proceedings u/s 158BC - jurisdiction questioned by the assessee with reference to Section 158BD - it is the Tribunal which has...

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

Scope of arbitral award - The principle of interpretation of contracts adopted by the Division Bench of the High Court that when two constructions are possible, then...

Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

Removal from directorship - allotment of shares without petitioner knowledge - Period of limitation as per the provisions of Limitation Act - petition dismissed on more...

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Rejection of refund claim - SAD - ground of limitation - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to...

Jurisdiction to entertain and dispose of the Interim Application - Section 231 creates a bar on the jurisdiction of a civil court only where the Adjudicating Authority...

Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that...

Quick Updates: