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Income Tax - Highlights / Catch Notes

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Validity of assessment - Jurisdiction of AO - any objection with ...


Jurisdictional objections against Assessing Officer must be timely; High Court upholds ITAT's interpretation of Section 254.

August 17, 2023

Case Laws     Income Tax     HC

Validity of assessment - Jurisdiction of AO - any objection with regard to territorial and pecuniary jurisdiction should be taken at the earliest possible opportunity before the settlement of issues and not at a subsequent stage and the interpretation of Section 254 of the Act by this Court, we find no error in the order passed by the ITAT. - HC

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