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Income Tax - Highlights / Catch Notes

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Jurisdiction of ACIT to complete assessment - Allocation of ...


Income Assessment Jurisdiction Dispute: Should Income-tax Officer Handle Cases Below Rs. 20 Lakhs Instead of ACIT?

December 21, 2023

Case Laws     Income Tax     AT

Jurisdiction of ACIT to complete assessment - Allocation of cases based on monetary limit - Prima facie it indicates that the assessment in the case of the assessee ought to have been framed by the Income-tax Officer and not by the ACIT as the income declared in the Income-tax return is less than Rs. 20 Lakhs. - AT

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