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Assessee cannot question jurisdiction of AO in case of non-compliance and/or after the stipulated period

Case Law Details

Case Name
Abhishek Jain Vs Income-tax officer (Delhi High Court)
Date of Judgement/Order
Only available for paid members
Advertisement Abhishek Jain Vs ITO (Delhi High Court) Abhishek Jain, as an individual, has filed the present writ petition for quashing notice dated 18th February, 2016 issued under Section 148 read with Section 147 of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’) for the assessment year 2009-10 by the Income-tax Officer, Ward No.1 (1), Noida, as without jurisdiction and consequently the proceedings pending on transfer before the Income-Tax Officer ward No.58(2), Delhi are bad and void. 2. Petitioner states that he has been filing returns in Delhi with the Inc...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,894

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