Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180High Court2021#3441 most cited
What is Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore authority for?
An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.
Also referred to as
Peter Vaz v. CIT · section 147 · section 148 · Rule 27 ITAT Rules · validity of jurisdiction · reopening assessment · preliminary objection · cross objection · substantive assessment · protective assessment
