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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Reassessment u/s 147/148 - When the question of jurisdiction can ...


Jurisdictional challenges u/ss 147/148 of the Income Tax Act can be raised anytime, impacting case fundamentals.

March 5, 2013

Case Laws     Income Tax     HC

Reassessment u/s 147/148 - When the question of jurisdiction can be raised? - a question relating to jurisdiction which goes to the root of the matter can always be raised at any stage, be in appeal or revision - HC

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