AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]

AO cannot traverse beyond its mandate to assume jurisdiction u/s 147 of Income Tax Act, rules Delhi HC
Delhi High Court - Section147 of the Income Tax Act - Tax news - Taxscan

The Delhi High Court recently held that the Assessing Officer cannot traverse beyond its mandate to assume jurisdiction under Section147 of the Income Tax Act, 1961. The present writ petition has been filed at the instance of the assessee challenging the notice dated 31 March 2018 issued under Section 148 and subsequent order dated 25…

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