Tag: Jurisdiction
CBDT further amends jurisdiction of Income tax Authorities MINISTRY OF FINANCE(Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th September, 2020 (Income-tax) S.O.3303(E).—In exercise of the powers conferred under section 118 and sub-section (1) and (2) of section 120 …
CBDT makes massive restructuring in jurisdiction of Income tax Authorities After announcement of Indian Taxpayers Charter and Faceless Assessment from 13.08.2020, the CBDT has made massive changes /restructuring in the jurisdiction of Income tax Authorities Restructuring in jurisdiction of Income tax Authorities (1) CBDT Notification No. 62/2020 Changes …
Assessment framed by AO having no territorial jurisdiction based on Postal Pin Code as per CBDT Notification quashed ABCAUS Case Law Citation:ABCAUS 3268 (2020) (02) ITAT Important case law relied upon by the parties:National Thermal Power Co. Ltd. vs. Commissioner of Income Tax (1998) 29 ITR 383 (SC)Ramshila …
CBDT further amends Notification of Income Tax jurisdiction MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 5/2020 New Delhi, the 28th January, 2020 (Income-Tax) S.O. 388(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 …
Amendment in the jurisdiction of Principal Commissioner/ Commissioner of Income-tax, Guwahati & Assam MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 6/2020 New Delhi, the 27th January, 2020 (Income-Tax) S.O. 387(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of …
Revised jurisdiction of Deputy/Assistant Commissioner of Income Tax and Income Tax Officers in National Territory/Municipal Wards of Municipal Corporation of Delhi OFFICE OF THEJOINT COMMISSIONER OF INCOME TAX, RANGE-28ROOM NO. 1205, 12th FLOOR, E-2 BLOCK, PRATYAKSH KAR BRAWANDr. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JAWAHARLAL NEHRU MARG, NEW DELHI-110002 …
Jurisdiction of PCIT / CIT extended in respect of specified cases/persons in the addition to their existing jurisdiction. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 71/2019 New Delhi, the 20th September, 2019 (Income-tax) S.O. 3426(E).—In exercise of the powers conferred by sub-section (1) and …
ITAT authorised to consider question of jurisdiction raised first time and not raised earlier as it goes to the root of the matter and substantially affects the rights of assessee ABCAUS Case Law Citation:ABCAUS 3111 (2019) (08) ITAT Important case law relied upon by the parties:National Thermal Power …
Issue of notice u/s 148 by Non jurisdictional AO not valid. Section 292BB not applicable where assessee had already objected the issue before AO ABCAUS Case Law Citation:ABCAUS 3096 (2019) (08) ITAT The instant appeal filed by the assessee was directed against the order of CIT(A). The assessee …
Jurisdiction of CIT Appeals under the Black Money Act 2015. Region wise list including additional powers for cases of International Taxation Notification F.No. 279/Misc./M-44/2018-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** Room No.12, 5th Floor, Jeevan Vihar Building, Sansad Marg …
