Daily Archives: August 9, 2021

No need to give notice to the assessee for Transferring Case to another AO within same City : ITAT

By | August 9, 2021

In the present case, undisputedly the assessee’s case has been transferred from DCIT-15(2), Mumbai to ACIT, Central Circle-32, Mumbai i.e. the change in jurisdiction of Assessing Officer is within the same city. Hence, there was no statutory requirement for notice or prior intimation for change in jurisdiction to the assessee. IN THE ITAT MUMBAI BENCH ‘F’ Jaswantlal… Read More »

Rectification of Tribunal Order not allowed just because different view taken by same Tribunal in another case : HC

By | August 9, 2021

The different view taken by the very same Tribunal in another case, on a later date, could be relied on by either of the parties while challenging the earlier decision or the subsequent decision in an appeal or revisional forum, but the same is not a ground for rectification of the order passed by the… Read More »