CIT v. Safetag International Pvt. Ltd.
332 ITR 622High Court2011#2393 most cited
What is CIT v. Safetag International Pvt. Ltd. authority for?
The assessee must first raise any objection to the Assessing Officer's assumption of jurisdiction or the validity of assessment proceedings before the AO; failure to do so results in forfeiture of the right to object at later stages, such as before the CIT(A).
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.
Also referred to as
CIT v. Safetag International Pvt. Ltd. · 332 ITR 622 · objection to jurisdiction · Assessing Officer jurisdiction · validity of proceedings · forfeit right to object · section 153C · search assessment · assessment procedure · raising objections
