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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 124. - jurisdiction of Assessing Officers - ...

Act Rules     Bill

March 1, 2016

Amendment of section 124. - jurisdiction of Assessing Officers - in a case where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A, no person shall be entitled to call in question the jurisdiction of an Assessing Officer after the expiry of one month from the date on which he was served with a notice under subsection (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.

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