Jurisdiction revision: proposed changes must be submitted in advance; retrospective effect to revised jurisdiction orders is not permitted. Revision of jurisdictional orders for Commissioners of Income-tax (Appeals) and Additional/Assistant Commissioners cannot be given retrospective effect; proposals for revision must be submitted in advance to the Board's Judicial Branch and simultaneously to the ITAT Branch so that jurisdictional changes associated with creation of Wards/Circles or assignment of assessment work are processed prospectively. Draft orders must be accurate to avoid corrigenda.
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.
Jurisdiction revision: proposed changes must be submitted in advance; retrospective effect to revised jurisdiction orders is not permitted.
Revision of jurisdictional orders for Commissioners of Income-tax (Appeals) and Additional/Assistant Commissioners cannot be given retrospective effect; proposals for revision must be submitted in advance to the Board's Judicial Branch and simultaneously to the ITAT Branch so that jurisdictional changes associated with creation of Wards/Circles or assignment of assessment work are processed prospectively. Draft orders must be accurate to avoid corrigenda.
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