Assessee Cannot Challenge Jurisdiction Transfer under Section 127 After Consenting and Participating in Central Circle Assessments
Assessee Cannot Challenge Jurisdiction Transfer under Section 127 After Consenting and Participating in Central Circle Assessments Issue Whether transfer orders passed under Section 127 and consequential assessment orders under Sections 153A, 153C, and 144 can be challenged on technical grounds of non-service or procedural lapses when the assessee had consented to centralization and actively participated… Read More »