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    Income Tax

    Jurisdiction of notice issued u/s 142(1) – The terms of Section 1...

    Section 142(1) Notice Jurisdiction Differs from Section 133(6) for Co-operative Societies Under Income Tax Act.

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    Income TaxJanuary 22, 2013Case LawsHC

    Jurisdiction of notice issued u/s 142(1) – The terms of Section 133(6) and Section 142(1) are incomparable - Co-operative Societies are also “persons“ - notices cannot be held as issued without jurisdiction - HC

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