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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Jurisdiction of AO u/s 158BD - Undisclosed income of any other ...


Assessing Officer Lacks Jurisdiction on Undisclosed Income: Section 158BD Condition Precedent Not Satisfied.

January 8, 2013

Case Laws     Income Tax     HC

Jurisdiction of AO u/s 158BD - Undisclosed income of any other person - As such the very first mandatory condition precedent for assuming jurisdiction under Section 158BD and subsequently under Section 158 BC has not been satisfied. - HC

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