Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Assessing Officer lacks jurisdiction to carry out the scrutiny ...


Assessing Officer Lacks Jurisdiction; Scrutiny Assessment Order Deemed Invalid.

December 28, 2016

Case Laws     Income Tax     AT

Assessing Officer lacks jurisdiction to carry out the scrutiny assessment in the present case and accordingly, assessment order passed by the Assessing Officer is bad in law. - AT

View Source

 


 

You may also like:

  1. Compulsory scrutiny - AO Jurisdiction and authority to take up the case for compulsory scrutiny - Since the conditions as prescribed in Clause D of para 3 of the...

  2. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

  3. Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central...

  4. Notices issued u/s 148 by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) were held invalid due to lack of jurisdiction, as per Section 151A...

  5. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

  6. Reassessment notices issued u/s 148 for assessment years 2018-19, 2019-20, and 2020-21 were time-barred by limitation. Withdrawal of approval u/s 10(23C)(vi) by the...

  7. 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...

  8. The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

  9. The High Court quashed the reopening of assessments u/s 148, holding that the reasons recorded by the Assessing Officer were cryptic, vague, lacking nexus, and...

  10. The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

  11. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

  12. Faceless assessment of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless...

  13. Validity of faceless assessment challenged due to non-compliance with Section 151A - notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing...

  14. Conversion of limited scrutiny into complete scrutiny assessment u/s 143(3) - where the Assessing officer has taken up fresh issue without converting limited scrutiny to...

  15. The High Court quashed the reopening notice issued by the Assessing Officer u/s 148 for reassessment beyond the period of four years. The assessee had filed returns...

 

Quick Updates:Latest Updates