Ajay Singh Vs DCIT (ITAT Jaipur)
Case ke facts
Ajay Singh ka case dusre case se milay documents ki wajah se khola gaya tha. Section 153C lagaya tha. Jurisdiction proper tarike se nahi dikhaya gaya tha.
Mudda (Issue)
Kya jurisdiction ki kami Section 153B ki deadline se thik ho sakti hai?
Faisla (Held)
ITAT ne bola ki agar jurisdiction ki kami hai to assessment radd hoga. Sirf completion ki deadline puri karne se kuch nahi hota.
Practical takeaway
Dekh lo ki 153C me assessment shuru karne se pehle AO ne puri process follow ki ya nahi, khas kar documents aur jurisdiction.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- AVO Carbon India Private Limited Vs Assessing Officer (ITAT Chennai)ITAT Chennai
- Chowaram Dhiwar Vs ITO (TAT Raipur)ITAT Raipur · Section 148 - Reopening notice
- Dilip N. Thakkar HUF Vs ITO (ITAT Mumbai)ITAT Mumbai · Section 271(1)(c) - Galat income disclose par penalty
- Kaizen Motoventures Private Limited Vs ACIT (ITAT Raipur)ITAT Raipur · Section 148A(b) - Reopening ke notice mein 7 din ka mauka dena hota hai
- Vijay Baburao Patil Gurav Vs ITO (ITAT Pune)ITAT Pune · Section 69A - Income jo books me nahi milti
- ACIT Vs Dignesh Pramukhlal Patel (Supreme Court of India)Supreme Court of India · Section 148
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-20.