Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]

The jurisdiction of the authority passed the assessment order within a period of one month, sub clause (3) of 124 of the Income Tax Act
ITAT - ITAT Bangalore - Income Tax - Assessing Authority - taxscan

The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal as the jurisdiction challenge of the assessing authority was not filed within one month as per Section 124(3) of the Income Tax Act, 1961. Mr. Sandeep Chalapathy representing the assessee submitted that in the absence of order under Section 124(b),…

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