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of <h1>High Court directs jurisdictional issue decision under Income Tax Act</h1> <h3>Ingram Micro Inc., USA. Versus The Income-tax Officer, (International Taxation) -TDS-3, Mumbai</h3> Ingram Micro Inc., USA. Versus The Income-tax Officer, (International Taxation) -TDS-3, Mumbai - TMI Issues involved: Jurisdiction of the Assessing Officer u/s 201 and 201(1A) of the Income Tax Act, 1961.Summary:The High Court of Bombay issued a notice to the Petitioner u/s 201 and 201(1A) of the Income Tax Act, 1961, which the Petitioner responded to through various letters. The Petitioner challenged the jurisdiction of the Assessing Officer. The Revenue presented an order from the Supreme Court in a similar case, and both parties agreed to follow the same procedure for determining jurisdiction as directed by the Supreme Court. The High Court directed the First Respondent to decide on the jurisdictional issue as a preliminary matter. If a decision against the Petitioner is made, the Petitioner retains all rights for further legal action. No enforcement steps will be taken for two weeks after communicating the decision. The Petition was disposed of with no order on costs.
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