Seat of ITAT not AO decides jurisdiction of High Court to which appeal would lie. High Court explains the law…
ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO. On objection, AO obligated to refer matter for determination…
Income Tax Notice served on security guard at factory held validly and properly served under the provisions of Section 282(2)…
The jurisdiction cannot be challenged after expiry of time limit prescribed u/s 124(3). The challenge to jurisdiction is different from…
Assessment done by CIT-OSD promoted on situ basis upheld. Contention was that CIT could not be Assessing Officer u/s 2(7A)…
Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that…
Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…
Jurisdiction cannot be conferred even by consent of parties. Acquiescence or any principle of law can not confer legality to…
Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction of an authority to pass the order is questioned then…