Jurisdiction of AO u/s 124 - transfer of case - The purpose of ...
Case Laws Income Tax
December 3, 2019
Jurisdiction of AO u/s 124 - transfer of case - The purpose of the prescribing the limitation for raising such objection u/s 124(3)(a), is to ensure that such objections are not timed in such a way as to defeat the right of the revenue to issue notice by letting time pass, and making them time barred.
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