https://www.taxtmi.com/caselaws?id=753189 ITAT Raipur dismissed the assessee's appeal challenging jurisdiction and Leave Fare Concession exemption disallowance. The court held that jurisdiction properly vested with ITO, Ward-1(1), Bhilai through valid order u/s 120 by ACIT-1, Bhilai dated 24.09.2020, rejecting the argument that assumption of jurisdiction required transfer order u/s 127. The private salaried employee's claim regarding jurisdictional defect was unfounded. CIT(Appeals) order sustaining AO's disallowance of LFC exemption was upheld. en-us Fri, 24 May 2024 00:00:00 +0530 Tue, 28 May 2024 07:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753189 ITAT Raipur dismissed the assessee's appeal challenging jurisdiction and Leave Fare Concession exemption disallowance. The court held that jurisdiction properly vested with ITO, Ward-1(1), Bhilai through valid order u/s 120 by ACIT-1, Bhilai dated 24.09.2020, rejecting the argument that assumption of jurisdiction required transfer order u/s 127. The private salaried employee's claim regarding jurisdictional defect was unfounded. CIT(Appeals) order sustaining AO's disallowance of LFC exemption was upheld. Case-Laws Income Tax Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753189