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

Case Laws Income Tax

December 21, 2023

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

View Source

← Previous Next →

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

Case Laws Income Tax

December 21, 2023

You may also like:

The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

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...

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to...

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...

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...

The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

The Appellate Tribunal considered the maintainability of an appeal based on the monetary limit involved and the assessment made by the department. The Tribunal noted...

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...

Conversion of limited scrutiny into complete scrutiny assessment - AO has not referred to any credible or reliable material or information to form the view that there...

Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

Territorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - The ITAT...

Additions beyond the scope of limited scrutiny assessment - Conversions of Limited Scrutiny to Extensive Scrutiny - no steps has been taken to convert the limited...

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...

Scope of limited scrutiny - Assessing Officers should abide by the instructions of CBDT while completing limited scrutiny assessments and should be scrupulous about...

Quick Updates: