Validity of assessment framed u/s 143(3) by Non- jurisdictional ...

Tribunal Rules Income Tax Assessment Invalid Due to Officer's Lack of Jurisdiction Based on Income Thresholds.

May 2, 2024

Case Laws Income Tax AT

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 Appellate Tribunal allowed the appeal, primarily focusing on the jurisdictional issue. It held that the notice issued by the Income Tax Officer lacked jurisdiction due to the appellant's income exceeding the threshold. Consequently, the assessment was quashed as void ab initio.

View Source

← Previous Next →

Validity of assessment framed u/s 143(3) by Non- jurisdictional ...

Tribunal Rules Income Tax Assessment Invalid Due to Officer's Lack of Jurisdiction Based on Income Thresholds.

May 2, 2024

Case Laws Income Tax AT

You may also like:

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...

Reassessment notices issued u/s 148 for assessment years 2018-19, 2019-20, and 2020-21 were time-barred by limitation. Withdrawal of approval u/s 10(23C)(vi) by the...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

The High Court quashed the reopening of assessments u/s 148, holding that the reasons recorded by the Assessing Officer were cryptic, vague, lacking nexus, and...

Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

Faceless assessment notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) held invalid due to non-compliance with Section 151A and...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated...

The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

Notices issued u/s 148 by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) were held invalid due to lack of jurisdiction, as per Section 151A...

Faceless assessment of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless...

The Income Tax Appellate Tribunal set aside the assessment order for the assessee and restored the matter to the Assessing Officer for a de novo assessment after...

Quick Updates: