https://www.taxtmi.com/highlights?id=55603 Jurisdiction to frame the scrutiny assessment u/s 143(3) - Jurisdiction recognized by the Act are based on territory, residence, pecuniary, classes of assessee like companies, firms etc. Since the PAN jurisdiction must be an internal arrangement of the Department which does not have the sanction of law and since it is not recognized by the Statute, therefore this contention of the revenue cannot be accepted and so it is rejected. - AT en-us Mon, 23 Nov 2020 14:33:38 +0530 Mon, 23 Nov 2020 14:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55603 Jurisdiction to frame the scrutiny assessment u/s 143(3) - Jurisdiction recognized by the Act are based on territory, residence, pecuniary, classes of assessee like companies, firms etc. Since the PAN jurisdiction must be an internal arrangement of the Department which does not have the sanction of law and since it is not recognized by the Statute, therefore this contention of the revenue cannot be accepted and so it is rejected. - AT Highlights Income Tax Mon, 23 Nov 2020 14:33:38 +0530 https://www.taxtmi.com/highlights?id=55603