Judicial discipline - Power of CIT(A) u/s 251 vis a vis CIT u/s ...

Income Escaped Assessment Jurisdiction Falls Under CIT Section 263, Not CIT(A) Section 251, Ensuring Judicial Discipline.

September 3, 2012

Case Laws Income Tax AT

Judicial discipline - Power of CIT(A) u/s 251 vis a vis CIT u/s 263 - If any part of the income has escaped assessment, it is the jurisdiction of the administrative CIT u/s 263 and not of CIT(A). - AT

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Judicial discipline - Power of CIT(A) u/s 251 vis a vis CIT u/s ...

Income Escaped Assessment Jurisdiction Falls Under CIT Section 263, Not CIT(A) Section 251, Ensuring Judicial Discipline.

September 3, 2012

Case Laws Income Tax AT

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