Tag Archives: Section 124(3)

Jurisdiction of Assessing Officer can not be questioned after one month

By | March 6, 2016

Finance Bill 2016 Assumption of jurisdiction of Assessing Officer The existing sub-section (3) of the section 124, inter-alia, provides that no person shall be entitled to call in question the jurisdiction of an Assessing Officer in a case where return is filed under section 139, after the expiry of one month from the date on which he… Read More »