Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Orders passed by CIT-A without proper jurisdiction - the very ...


CIT-A Lacked Jurisdiction in Issuing 50 Orders, Ignoring DGIT Directions; Actions Prejudicial to Revenue Interests.

March 2, 2021

Case Laws     Income Tax     AT

Orders passed by CIT-A without proper jurisdiction - the very action of then Ld. CIT(A)in ignoring the binding directions given by DGIT and proceeding to pass orders results serious lapse on his part in administering justice. We also notice that all the orders impugned in these appeals have been passed between 5.7.2018 and 13.7.2018, numbering around 50 orders, involving different Assessees and different issues, which is difficult task for any appellate authority. Hence we agree with the submission of Ld. Standing Counsel that the interests of revenue is prejudiced by the said action of the then Ld. CIT(A) - AT

View Source

 


 

You may also like:

  1. Revision u/s 263 - merger of the order - the entire issue of limited scrutiny, reasons for selection, the Bank accounts in questions were before the ld. Pr. CIT. On this...

  2. Appealable order before CIT(A) - scope of order passed on the basis of direction given u/s 263, revisionary proceedings - Therefore, for all purposes, the computation of...

  3. Jurisdiction of CIT (A) while passing an order in appeal u/s 250 - Validity of assessment framed without issue of notice u/s. 143(2) - whether CIT (A) has exceeded his...

  4. Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,...

  5. Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

  6. Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed...

  7. Faceless assessment provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

  8. Revision u/s 263 by CIT - Second Pr. CIT find the order of Second AO erroneous for lack of enquiry - Scope of doctrine of merger - The Ld. Pr. CIT has made a bald...

  9. The HC quashed the notice issued u/s 143(2) by the JAO for AY 2023-24, holding that the JAO lacked jurisdiction. As per section 144B(1)(iii), for scrutiny assessment...

  10. Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in...

  11. The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST)...

  12. Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

  13. Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by...

  14. Claim of depreciation - CIT(A) has reduced the purchase value by 50% and allowed depreciation thereon - CIT(A) failed to record that on what basis he has reduced 50% of...

  15. CIT invoked revisionary jurisdiction u/s 263 alleging AO did not examine provision for subcontracting expenses and refund claim during reassessment proceedings. Assessee...

 

Quick Updates:Latest Updates