lack of jurisdiction

  • Income Tax

Only AO holding charge over an assessee for assessment purposes could issue reassessment notice

Only AO holding charge over an assessee for assessment purposes could issue reassessment notice u/s 148 - ITAT ABCAUS Case…

2 years ago
  • Income Tax

Assessment framed by AO having no territorial jurisdiction as per Postal Pin Code quashed

Assessment framed by AO having no territorial jurisdiction based on Postal Pin Code as per CBDT Notification quashed ABCAUS Case…

4 years ago
  • Income Tax

ITAT authorised to consider question of jurisdiction raised first time, not raised earlier

ITAT authorised to consider question of jurisdiction raised first time and not raised earlier as it goes to the root…

5 years ago