CBDT transfers 497 Joint / Additional Commissioners of Income Tax
CBDT has made transfers/posting of 497 Income Tax Officers in the grade of Joint / Additional Commissioners of Income Tax.
The breakup of transfers made are as under:
| 170 | Mandatory Transfer/Review Cases |
| 123 | Request Cases |
| 184 | Promotion cases |
| 20 | OSD cases |
| 497 | Â |
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- Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
- Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
