Which is Jurisdictional High Court upon transfer of case u/s 127 of the Income Tax Act, 1961 from one AO…
Only AO holding charge over an assessee for assessment purposes could issue reassessment notice u/s 148 - ITAT ABCAUS Case…
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449…
Exemption u/s 54/54F for house purchased in wife name, Deduction allowed for change in jurisdictional High Court with favourable judgment…
Assessment framed by AO having no territorial jurisdiction based on Postal Pin Code as per CBDT Notification quashed ABCAUS Case…
ITAT authorised to consider question of jurisdiction raised first time and not raised earlier as it goes to the root…
Issue of notice u/s 148 by Non jurisdictional AO not valid. Section 292BB not applicable where assessee had already objected…
Notice u/s 143(2) issued by ITO of non jurisdictional ward and consequent assessment framed was invalid and hence both quashed…
AO had no jurisdiction to frame assessment when statutory notices issued at parental house and assessee was living at a…
Seat of ITAT not AO decides jurisdiction of High Court to which appeal would lie. High Court explains the law…