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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Challenge of jurisdiction u/s.120(4)(b) - If challenge to the ...


Jurisdiction Challenge Must Be Made Timely u/s 120(4)(b) and 124(3) to Proceed in Tribunal.

April 13, 2019

Case Laws     Income Tax     AT

Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction is being challenged then the issue of the challenge of the jurisdiction no more survives before Tribunal

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