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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

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


Assessee challenges tax order, argues jurisdictional issues should be resolved before case merits; appeals to CIT (Appeals).

March 17, 2017

Case Laws     Income Tax     AT

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

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