Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision

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....der Section 143(2) of the Income Tax Act, 1961, and its implications on the subsequent assessment proceedings. The case under discussion involves an appeal filed against the order of the Commissioner of Income Tax (Appeals) by an assessee aggrieved by an addition to their total income under Section 69A of the Act. Background and Legal Context * Issue of Jurisdiction: The core of the dispute l....

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....eal was the alleged lack of jurisdiction of the ITO who issued the notice under Section 143(2), as the income declared by the assessee was above the threshold, purportedly placing it under the jurisdiction of a higher authority. * Addition under Section 69A: The appellant contested the addition made to their income under Section 69A, arguing against both its justification and the application o....

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...., is complex. The retrospective applicability of these sections and their relevance to the facts of the case is a nuanced legal question. Judicial Precedents and Interpretation The High Court's judgments in similar cases, particularly regarding jurisdictional issues, serve as a guiding framework. The court's interpretation of what constitutes valid jurisdiction, especially in the context....