Jurisdiction under Income Tax Act Section 120 is non-negotiable, must be precisely determined, says CBDT order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Power of jurisdiction - Order of CBDT u/s 120 - the question of jurisdiction can neither be waived nor compromised and has to be precisely decided.... - AT....