In absence of an order u/s 120(4)(b) of the Act the Addl. CIT ...

Income Tax

October 30, 2015

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT Range-6, New Delhi lacks jurisdiction to exercise the functions of the AO and therefore consequently the order of assessment framed is without jurisdiction. - AT

View Source

← Previous Next →

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT ...

Income Tax

October 30, 2015

You may also like:

Jurisdiction of Addl. CIT to pass the assessment order u/s 143(3) - Jurisdiction was not assigned in the manner prescribed u/s 120 - order quashed.

Exercising power of AO by the Addl. CIT - Validity of framing of assessment by the ld. Additional Commissioner of Income Tax - in absence of a valid notification under...

Jurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the absence of a valid order u/s 120(4)(b) as well as section 127(1) of the Act could not have exercised...

Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or...

Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated...

Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC

Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the...

Fraudulent income tax refunds - charge of conspiracy / connivance against the person claiming the refund and ITO - income tax officer, who is responsible for...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

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...

Quick Updates: