Change of jurisdiction u/s 127 - As in the present case, the ...

Income Tax

July 30, 2022

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 decide the issue after sixteen months. Further, the PCIT instead of deciding the issue of jurisdiction ordered that the issue of transfer of the jurisdiction will be decided after the completion of assessment. - the approach adopted by both the AO and PCIT was contrary to the mandate of law, in particular, Section 124(4) - HC

View Source

← Previous Next →

Change of jurisdiction u/s 127 - As in the present case, the ...

Income Tax

July 30, 2022

You may also like:

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...

Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

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

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...

Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing...

Jurisdiction to Issue Show Cause Notice (SCN) - Proper officer - In fact, absence of jurisdiction to issue a show-cause notice if raised even after an assessment order...

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...

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...

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...

Reopening of assessment u/s 147 - Validity of reasons to believe - non disposing of objections - Change of opinion - As held by the Supreme Court, it is not for the...

Quick Updates: