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 2019 Year 2019 This

Jurisdiction of AO u/s 124 - transfer of case - The purpose of ...

Income Tax

December 3, 2019

Jurisdiction of AO u/s 124 - transfer of case - The purpose of the prescribing the limitation for raising such objection u/s 124(3)(a), is to ensure that such objections are not timed in such a way as to defeat the right of the revenue to issue notice by letting time pass, and making them time barred.

View Source

 


 

You may also like:

  1. 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...

  2. Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act...

  3. Change of jurisdiction u/s 127 - As in the present case, the Assessing Officer rejected the objection regarding the jurisdiction and referred the matter to the PCIT to...

  4. Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed...

  5. Jurisdiction of AO to pass assessment order u/s 124(2) - it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds...

  6. Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case...

  7. Validity of reopening of assessment - jurisdiction of ITO - In the appellant's case, the provision of section 124(3) does not come into play since the case of the...

  8. Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction...

  9. Reopening of assessment u/s 147 - AO jurisdiction in issuing notice - Once the territorial jurisdiction of respondent no.1 is admitted by the petitioner, there existed...

  10. Jurisdiction of the Income Tax authority to issue notice u/s 143[2] of the IT Act under the National Faceless Assessment Scheme (NaFAC / NFAC) - The provisions of...

 

Quick Updates:Latest Updates