Concurrent jurisdiction after taxpayer transfer preserves pending scrutiny, audit, refund, and appeal proceedings by the original officer. Concurrent jurisdiction continues for transferor Charge or LTU officers after transfer of taxpayers, but only to complete proceedings already initiated by them. This applies to scrutiny under section 61, notices under section 73 or 74 until the order stage, audits already commenced for 2018-19 or 2019-20, and refund applications filed before transfer until disposal. The related appellate authority remains the one having appellate jurisdiction over the officer who passed the original order, even after the taxpayer is moved to another jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concurrent jurisdiction after taxpayer transfer preserves pending scrutiny, audit, refund, and appeal proceedings by the original officer.
Concurrent jurisdiction continues for transferor Charge or LTU officers after transfer of taxpayers, but only to complete proceedings already initiated by them. This applies to scrutiny under section 61, notices under section 73 or 74 until the order stage, audits already commenced for 2018-19 or 2019-20, and refund applications filed before transfer until disposal. The related appellate authority remains the one having appellate jurisdiction over the officer who passed the original order, even after the taxpayer is moved to another jurisdiction.
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