https://www.taxtmi.com/article/detailed?id=12305 Sections 120-130A establish administrative jurisdictional rules: Section 120 permits Board-directed delegation and specification of authorities by territory, persons, incomes or cases; Section 124 defines Assessing Officer territorial jurisdiction and bars late challenges to jurisdiction subject to time limits; Section 127 allows transfers of cases by senior officers after reasoned orders and opportunity to the assessee; Section 129 permits successor authorities to continue proceedings with an opportunity to be heard; Section 130 authorises schemes for faceless, team-based and dynamic jurisdictional arrangements. en-us Fri, 09 Feb 2024 10:12:34 +0530 Fri, 09 Feb 2024 10:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12305 Sections 120-130A establish administrative jurisdictional rules: Section 120 permits Board-directed delegation and specification of authorities by territory, persons, incomes or cases; Section 124 defines Assessing Officer territorial jurisdiction and bars late challenges to jurisdiction subject to time limits; Section 127 allows transfers of cases by senior officers after reasoned orders and opportunity to the assessee; Section 129 permits successor authorities to continue proceedings with an opportunity to be heard; Section 130 authorises schemes for faceless, team-based and dynamic jurisdictional arrangements. Articles Income Tax Fri, 09 Feb 2024 10:12:34 +0530 https://www.taxtmi.com/article/detailed?id=12305