Section 124

  • Income Tax

AO had no jurisdiction to frame assessment when statutory notices issued at parental house

AO had no jurisdiction to frame assessment when statutory notices issued at parental house and assessee was living at a…

5 years ago
  • Income Tax

ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO

ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO. On objection, AO obligated to refer matter for determination…

5 years ago
  • Income Tax

Jurisdiction cannot be challenged after expiry of time limit prescribed u/s 124(3)-ITAT

The jurisdiction cannot be challenged after expiry of time limit prescribed u/s 124(3). The challenge to jurisdiction is different from…

6 years ago
  • IEPF

Section 124(6) does not result in statutory vesting of shares in IEPF which holds them as custodian

Section 124(6) of the Companies Act, 2013 does not result in a statutory vesting of shares, it merely transfers shares…

6 years ago