Jurisdiction of the AO to frame the assessment order - ...

Case Laws Income Tax

November 1, 2021

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly transferred the file to the DCIT, Circle-4, Guwahati, when the DCIT issued notice u/s 142(1) of the Act and did not issue notice u/s 143(2) of the Act within the time limit prescribed for issuance of notice u/s. 143(2) of the Act for the assessment year 2015-16. We note that the DCIT by assuming the jurisdiction after the time prescribed for issuance of notice u/s. 143(2) of the Act notice became coarum non judice after the limitation prescribed by the statute was crossed by him. - AT

View Source

← Previous Next →

Jurisdiction of the AO to frame the assessment order - ...

Case Laws Income Tax

November 1, 2021

You may also like:

Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of...

Reopening of assessment u/s 147 - Jurisdiction of Income Tax Authorities - Power to transfer cases - the assessment framed by ACIT, Circle-23(1), Hooghly, is bad in law...

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO,...

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

Absence of valid satisfaction recorded by AO before initiating assessment under special provision where search took place. Satisfaction note did not reveal AO's averment...

The Appellate Tribunal examined the reopening of assessment u/s 147 beyond the limitation period, involving the addition of cash deposits in the assessee's savings bank...

Penalty u/s 271(1)(c) - Reopening of assessment u/s 147 - addition of unexplained investment in property u/s 69 - firstly the AO who records the reasons and issues a...

Notice issued u/s 148 - Transfer of a case - The order passed by CIT transferring jurisdiction from ITO, New Delhi on 04-01-2010, subsequent action of the AO i.e. ITO...

Distinction between "lack of inquiry and inadequate inquiry" emphasized. Assessee underwent rigorous assessment proceedings with multiple notices and replies. AO...

Jurisdiction to frame the scrutiny assessment u/s 143(3) - Jurisdiction recognized by the Act are based on territory, residence, pecuniary, classes of assessee like...

Validity of reopening of assessment - jurisdiction of AO over the assessee for framing of assessment -The Tribunal held that, as the assessment in the case of the...

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

Reopening of assessment u/s 147 - AO jurisdiction in issuing notice - Once the territorial jurisdiction of respondent no.1 is admitted by the petitioner, there existed...

Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The...

AO had no jurisdiction to frame the final assessment order on 27.01.2020 u/s. 144(3) of the Act, since he was divested of jurisdiction to pass final order between...

Quick Updates: