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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Notice of re-assessment u/s 148 - territorial jurisdiction of ...

Income Tax

July 6, 2019

Notice of re-assessment u/s 148 - territorial jurisdiction of High Court - writ filed in Bombay whereas notice issued by AO in Hyderabad - any challenge to the orders of AO, CIT(A) or the Tribunal would lie before the High Court of Telangana - In the context of challenge to the notice of reassessment, this Court would apply the decisions of Bombay HC which would be wholly undesirable - petition is not entertained with liberty to move the appropriate HC

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