https://www.taxtmi.com/caselaws?id=397827 The Court dismissed the petition challenging the Authority for Advance Rulings' order, finding that the notice under Section 143(2) did not trigger the jurisdictional bar under the proviso to Section 245R(2) of the Income Tax Act. The Court emphasized the importance of adhering to statutory procedures in tax matters and rejected the petitioner's argument for a fresh examination of the jurisdictional ground. The Court concluded that the cited judgment was inapplicable and dismissed the petition, directing the order to be uploaded on the website and forwarded to the counsel. en-us Thu, 27 Aug 2020 00:00:00 +0530 Sat, 29 Aug 2020 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397827 The Court dismissed the petition challenging the Authority for Advance Rulings' order, finding that the notice under Section 143(2) did not trigger the jurisdictional bar under the proviso to Section 245R(2) of the Income Tax Act. The Court emphasized the importance of adhering to statutory procedures in tax matters and rejected the petitioner's argument for a fresh examination of the jurisdictional ground. The Court concluded that the cited judgment was inapplicable and dismissed the petition, directing the order to be uploaded on the website and forwarded to the counsel. Case-Laws Income Tax Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397827