Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Jurisdiction of court - maintainability of appeal - group cases ...

Case Laws     Income Tax

March 11, 2019

Jurisdiction of court - maintainability of appeal - group cases were centralized to Central Circle, Ghaziabad - Punjab & Haryana High court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer, i.e. Deputy CIT, Ghaziabad.

View Source

 


 

You may also like:

  1. The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The...

  2. Transfer of case u/s 127 - sufficient material existed for transfer from Income Tax Office, Corporate Ward-2(3), Chennai to DCIT, Circle-4(4), Kolkata ('Central Circle')....

  3. The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters...

  4. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

  5. Valuation of property - Herald House, Bahadurshah Zafar Marg, New Delhi - FMV determination - We hold that firstly, the circle rate which has been proposed by the...

  6. Transfer u/s 127 - Power to transfer case under the Faceless Assessment Scheme - Even under the Central Charges, the assessment proceedings are conducted through the...

  7. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

  8. Territorial jurisdiction to Grant Refund - The Appellate Tribunal found that the factory of the appellant was situated in Ghaziabad, thus the territorial jurisdiction...

  9. Transferring and centralizing all the cases of the petitioners at Agra u/s 127 - whereas substantial business activities are being done through Agra only, no prejudice...

  10. In-roaming services - All the circles belong to the same company and therefore when one circle provides in-roaming service to another circle, there is no service element...

  11. Transfer of assessments from Patiala to Ghaziabad u/s 127 - The fact that the other assessees have already been assessed at Ghaziabad renders imperative that the...

  12. Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service...

  13. Centralised processing of proposal for foreign deputations

  14. Facility of centralized registration – the contention that only service providers are eligible for centralized registration and not service recipients is not acceptable - AT

  15. The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

 

Quick Updates:Latest Updates