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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

The provisions of sub-section (5) that vest concurrent ...


Concurrent Jurisdiction Requires Coordination: Section 124(4) Guides Officer Referral for Decisions Under 124(5.

February 3, 2020

Case Laws     Income Tax     HC

The provisions of sub-section (5) that vest concurrent jurisdiction in more than one officer, will have to be seen and read with Section 124(4) only and do not constitute a standalone provision. In fact, it is only to decide the appropriate officer for exercise of concurrent jurisdiction vested in 124(5), that sub-section (4) provides for a reference of the matter to a superior officer by an Assessing Officer

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