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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Since the first appellate authority has no jurisdiction to ...

Income Tax

February 24, 2018

Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. - AT

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