Tag: Jurisdiction
Change in Jurisdiction of PCCIT North East Region at Guwahati over Commissioners of Income-tax (Appeals) MINISTRY OF FINANCE(Central Board of Direct Taxes) Notification No. 17/2021 New Delhi, the 16th March, 2021 INCOME-TAX S.O. 1225(E).—In exercise of the powers conferred by sub-section (I) and sub-section (2) of section 120 …
DG Income Tax (Investigation) Kolkata to have jurisdiction over Pr CIT / CIT (Central) Guwahati MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)(Income-tax) Notification No. 14 /2021 New Delhi, the 11th March, 2021 S.O. 1160(E).—In exercise of the powers conferred by sub-sections (1) and (2) of Section …
Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law CitationABCAUS 3459 (2021) (02) HC Important case law relied referred:Kishore Samrite Vs. State of U.P. (2013) 2 SCC 398Pannalal Binjraj vs. Union of India (1957) 31 ITR 565 …
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 …
