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![Assumption of Jurisdiction by Assessing Authority beyond period of 4 years is not barred by Limitation in the absence of Full and True Disclosure u/s 147: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/jurisdiction-assessing-authority-Madras-HC-taxscan.jpeg "Assumption of Jurisdiction by Assessing Authority beyond period of 4 years is not barred by Limitation in the absence of Full and True Disclosure u/s 147: Madras HC [Read Order]")
Assumption of Jurisdiction by Assessing Authority beyond period of 4 years is not barred by Limitation in the absence of Full and True Disclosure u/s 147: Madras HC [Read Order]
Assumption of jurisdiction by the assessing authority beyond the period of 4 years is not barred by limitation in the absence of full and true...
![ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITO-jurisdiction-assessee-notice-ITAT-assessment-proceedings-void-ab-initio-Taxscan.jpg "ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]")
![Section 147 is not an Alternative to Section 263: ITAT quashes Assessment Order u/s 147 without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-Assessment-order-Jurisdiction-taxscan.jpeg "Section 147 is not an Alternative to Section 263: ITAT quashes Assessment Order u/s 147 without Jurisdiction [Read Order]")
![ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-invalid-re-assessment-Jurisdiction-taxscan.jpeg "ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]")
![CBIC issues instructions to regulate Export of Sugar under OGL for 2021-22 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/06/CBIC-issues-instructions-Export-of-Sugar-OGL-taxscan.jpeg "CBIC issues instructions to regulate Export of Sugar under OGL for 2021-22 [Read Circular]")
![Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Jurisdiction-erroneous-decision-AO-ITAT-Taxscan.jpg "Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]")
![ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-Re-Assessment-AO-without-Jurisdiction-taxscan.jpeg "ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]")
![Defect in Proper Notice u/s 274 vitiates the Assumption of Jurisdiction by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/notice-jurisdiction-AO-ITAT-taxscan.jpg "Defect in Proper Notice u/s 274 vitiates the Assumption of Jurisdiction by AO: ITAT [Read Order]")
PAN of Assessee Transferred to Another Place: Delhi HC quashes Assessment Order as without Jurisdiction [Read Order]
A division bench of the Delhi High Court comprising Justice Manmohan ands Justice Dinesh Kumar Sharma has quashed an assessment order by observing that the PAN of the assessee is transferred to...
![PAN of Assessee Transferred to Another Place: Delhi HC quashes Assessment Order as without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/PAN-Assessee-Delhi-HC-Assessment-Order-Jurisdiction-Taxscan.jpg "PAN of Assessee Transferred to Another Place: Delhi HC quashes Assessment Order as without Jurisdiction [Read Order]")
![Haryana GST Department released GST Returns Scrutiny Manual [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/05/Haryana-GST-Department-GST-Returns-Scrutiny-Manual-taxscan.jpg "Haryana GST Department released GST Returns Scrutiny Manual [Read Circular]")
Extraordinary Jurisdiction of High Court can't be invoked If Alternative Remedy available to Litigant: Kerala HC refuses to quash Order under PML Act
The Kerala High Court while disposing of the writ petition held that when there is an alternative and equally efficacious remedy open to a litigant, he should request to pursue that remedy and not...
