High Court directs Appellate Tribunal to refer jurisdiction question under Income-tax Act

The High Court of Allahabad directed the Appellate Tribunal to refer a question to determine the Assessing Officer's jurisdiction to change the status during assessment under section 143(1) of the Income-tax Act, 1961. The application by the Revenue was allowed.

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The High Court of Allahabad directed the Appellate Tribunal to refer a question regarding the Assessing Officer's jurisdiction to change the status during assessment under section 143(1) of the Income-tax Act, 1961. The application made by the Revenue was allowed. [Case: 1995 (12) TMI 40 - ALLAHABAD High Court]

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