[aaykarbhavan] AO couldn’t assume jurisdiction for Sec. 132 requisition in the year Sec. 153A wasn’t introduced

 

AO couldn't assume jurisdiction for Sec. 132 requisition in the year Sec. 153A wasn't introduced

February 12, 2015[2015] 54 taxmann.com 7 (Kolkata - Trib.)

IT: Where requisition under section 132A was made prior to 31-5-2003 when section 153A was not in existence, assumption of jurisdiction under section 153A by Assessing Officer was bad in law and same was liable to be quashed

Regards

Prarthana Jalan

__._,_.___

---

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

---

receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com

Visit Your Group

• Privacy • Unsubscribe • Terms of Use