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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Validity of reopening of assessment - jurisdiction of notice ...

Income Tax

June 7, 2023

Validity of reopening of assessment - jurisdiction of notice issuing authority - A jurisdiction can neither be waived nor created even by consent and even by submitting to jurisdiction, an Assessee cannot confer upon any jurisdictional authority, something which he lacked inherently. Therefore the contention of DR regarding applicability of section 292BB also does not hold water in favour of the revenue. - AT

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