[aaykarbhavan] Mere change in jurisdiction of assessee due to change in place of business won’t necessitate sec. 127 order

Mere change in jurisdiction of assessee due to change in place of business won't necessitate sec. 127 order

July 14, 2014[2014] 46 taxmann.com 169 (Delhi)

IT: An assessment order passed without making reference to Commissioner under section 124 is not a nullity for want of jurisdiction but it results in an irregularity which can be rectified by order of remit

IT: In case assessee shifts his residence or place of business or work etc., Assessing Officer of place where assessee has shifted or otherwise, will have jurisdiction and it is not necessary that in such a case, an order under section 127 is required to be passed

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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