Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Territorial Jurisdiction Denied: Petitioner...     TaxTMI    Gold Import Violation: Seizure Upheld as Court...     TaxTMI    Club Membership Services Face New Tax Liability as...     TaxTMI    Landmark Ruling: Retrospective Tax Amendments...     TaxTMI    Customs Introduces Streamlined Provisional...     TaxTMI    E-way Bill Compliance: Complete Documentation...     TaxTMI    Land Development Agreement Not Subject to GST,...     TaxTMI    Landmark GST Voucher Ruling: Clarifies Tax...     TaxTMI    GST Council Clarifies Tax Rates for Agricultural...     TaxTMI    Taxpayer Wins Appeal as Tribunal Orders...     TaxTMI    Transfer Pricing Dispute: AO Must Implement DRP...     TaxTMI    Computational Errors in Tax Assessment Do Not...     TaxTMI    High Court Validates Retrospective ITC Extension,...     TaxTMI    GST Rate Dispute Resolved: Contractual...     TaxTMI    Legal Heir Seeks GST Refund Recovery After...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2011 Year 2011 This

Change in Jurisdiction of ITO of an assessee is without ...


Taxpayer's Jurisdiction Changed Without Notice Deemed Unfair and Unwarranted by Authorities.

July 20, 2011

Case Laws     Income Tax     HC

Change in Jurisdiction of ITO of an assessee is without communicating the same to the assessee has been considered to be unfair and unwarranted

View Source

 

← Previous Next →

 

You may also like:

  1. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  2. Jurisdiction of the Adjudicating Authority (NCLT) to adjudicate upon a closure notice issued prior to the initiation of the Corporate Insolvency Resolution Process...

  3. HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

  4. ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

  5. The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an...

  6. Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

  7. The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

  8. The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

  9. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

  10. HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA...

  11. The ITAT ruled in favor of the non-resident Indian taxpayer, invalidating the reopening of assessment under section 147. The notice under section 148 was initially...

  12. Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

  13. Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

  14. Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

  15. The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable....

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Clubs and Associations Win: Retrospective Tax Amendments Struck Down, ...
F: GST Registration Dilemma: Son's Inherited Rental Property Intersects w...
A: Tax Officials Wrongly Denied Input Tax Credit, High Court Orders Reass...
A: One-Person Companies Must File Annual Returns Online via MCA Portal wi...
A: GST Reforms Reshape Tax Landscape: Invoice Reporting Changes, Economic...
A: Corporate Tax Compliance at Risk: Weak Documentation Practices Expose ...
A: Corporate Directors Face Mandatory Probe After NCLAT Upholds Section 2...
A: Coffee Board's Strategic Mission: Empowering Growers, Boosting Exports...
A: Empowering Indian Carpet Manufacturers: Strategic Export Support Throu...
A: Coconut Development Board Empowers Farmers with Comprehensive Agricult...
A: Chemical Exports Boosted: Government-Backed Nonprofit Empowers Indian ...
A: Global Environmental Organizations Unite to Combat Climate Change and ...
A: Sustainable Forest Management Framework Balances Global Standards with...
A: Forest Management Gets Green Light: Rigorous FSC Certification Ensures...
A: Forest Stewardship Council Certification Drives Sustainable Woodland P...
H: GST Rate Reduction Not Automatically Applicable: Council Recommendatio...
H: Bail Granted in Tax Fraud Case: Procedural Lapses Expose Critical Flaw...
H: Systematic Denial of Personal Hearing Violates Natural Justice, Render...
H: Taxpayers Granted Right to Rectify GST Returns Beyond Standard Timelin...
H: Flavoured Milk Tax Classification Resolved: Tariff Heading 0402 Confir...
H: Legal Challenge Rejected: Section 161 GST Application Dismissed Due to...
H: Procedural Defects in Tax Notice Invalidate SCN, HC Grants Stay Based ...
H: GST Rate Fixed at 12% for Real Estate Project Based on Original Promot...
H: Railway Infrastructure Services Blend Multiple Contract Types, Determi...
H: Cancer Diagnostic Research Services Denied GST Exemption Under Notific...
H: Textile-Based Geo-Membrane Water Proofing Material Classified Under 59...
H: Tax Transfer Order Challenged: CBDT Directed to Investigate Procedural...
H: Charitable Society Wins Tax Exemption: Section 2(15) Interpretation Up...
H: Taxpayer Wins: Section 147 Reassessment Invalidated Due to Lack of Suf...
F: Input Tax Credit Remains Valid Despite Address Variations, Legal Exper...