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

Block assessment u/s 158BD void due to procedural lapses; no notice issued for jurisdiction transfer u/s 127.

July 1, 2019

Case Laws Income Tax AT

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

Block assessment u/s 158BD void due to procedural lapses; no notice issued for jurisdiction transfer u/s 127.

July 1, 2019

Case Laws Income Tax AT

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