The Tribunal held that reassessment based on a notice issued by the wrong authority cannot survive in law. The decision highlights strict adherence to procedural requirements under the faceless ...
The Tribunal held that reassessment remains valid when the notice is issued while the company is still on the ROC records. Subsequent striking off does not nullify initiated ...
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Madras HC rules JAO has exclusive powers to issue notice under Section 148 of Income Tax Act
CHENNAI: In a significant judgment on the powers of the officers dealing with income escaping assessment, the Madras High Court has ruled that the Jurisdictional Assessing Officer (JAO) does have ...
The Finance Bill 2026 introduces retrospective amendments to the Income-tax Act, 1961, addressing key court rulings. These ...
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