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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Reassessment order passed by the JCIT is void ab initio and ...


Reassessment Order Annulled: JCIT Lacked Authority u/s 120(4)(b) Due to Absence of Distinct Order.

December 28, 2019

Case Laws     Income Tax     AT

Reassessment order passed by the JCIT is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses valid authority and jurisdiction to pass such order in absence of separate order u/s 120(4)(b).

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