Tag: lack of jurisdiction

Only AO holding charge over an assessee for assessment purposes could issue reassessment notice u/s 148 – ITAT ABCAUS Case Law Citation ABCAUS 3587 (2022) (03) ITAT Important case law relied referred:Lt. Col.  Paramjeet  Singh  vs.  CIT  (1996)  220  ITR 446Attar Singh & Ors. In the instant case, …

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 …

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 …