Tag: jurisdictional issue

Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of section 124(3)(a) The appellant assessee by cross objections had challenged the order passed by the CIT(A) in confirming the action of the Assessing Officer (AO) in framing the …

Jurisdiction cannot be conferred even by consent of parties. Acquiescence or any principle of law can not confer legality to such income tax proceedings-Allahabad High Court ABCAUS Case Law Citation: ABCAUS 1143 (2017) (02) HC Brief Facts of the Case: In the present case, the order of assessment …

Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction of an authority to pass the order is questioned then the foundational fact questioned is to be first decided-ITAT ABCAUS Case Law Citation: ABCAUS 1118 (2017) (02) ITAT Assessment Year : 2009-10 Date/Month of Judgment/Order: February, 2017 Brief …