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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Jurisdiction of AO u/s 142(1) - once AO has arrived at ...


Assessing Officer's Jurisdiction u/s 142(1) Confirmed; Section 127 Transfer Rules Not Applicable Without Authority's Action.

March 28, 2014

Case Laws     Income Tax     HC

Jurisdiction of AO u/s 142(1) - once AO has arrived at conclusion that the jurisdiction is vested with him, the provisions of Section 127 are not attracted, unless competent authority exercises his power u/s 127 - HC

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