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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Block assessment u/s 158BD - The entire proceeding has been ...

Case Laws     Income Tax

July 1, 2019

Block assessment u/s 158BD - The entire proceeding has been initiated by the authorities by not applying the provision u/s 127 by not issuing notice intimating the assessee regarding transfer of jurisdiction of the AO and further by not applying the provision of Section 158BC r.w.s. 158 BD by not recording the satisfaction by the jurisdictional AO - entire proceeding is void ab initio

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