ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

2) of section 143 or after completion of the assessment, whichever is earlier. He submitted that since the assessee in the instant case has 11 never challenged the jurisdiction of the Assessing Officer as per the provisions of section 124(3)(a) of the Act, therefore, the assessee now cannot raise a ground challenging the jurisdiction of the Assessing Officer

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed