ITAT dismissed revenue's appeal, affirming lower appellate ...

Jurisdictional Overreach Invalidates Tax Assessment: Procedural Errors Render Notices Under Sections 142(1) and 143(2) Void

May 10, 2025

Case Laws Income Tax AT

ITAT dismissed revenue's appeal, affirming lower appellate authority's finding that JCIT (Exemptions), Ghaziabad improperly assumed jurisdictional authority. The tribunal noted no evidence of valid order under Section 127 transferring case jurisdiction from DCIT (Exemptions). Consequently, notices issued under Sections 142(1) and 143(2) were deemed invalid. The tribunal upheld the CIT(A)'s decision, finding no procedural irregularities warranting interference, thereby effectively cancelling the jurisdictionally defective assessment proceedings.

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ITAT dismissed revenue's appeal, affirming lower appellate ...

Jurisdictional Overreach Invalidates Tax Assessment: Procedural Errors Render Notices Under Sections 142(1) and 143(2) Void

May 10, 2025

Case Laws Income Tax AT

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