Section 115WE of the Income Tax Act
The decision most relied on for Section 115WE is 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT (189 ITR 326), cited in 25 of the 68 judgments on BharatTax that turn on this section.
Leading authorities on Section 115WE
46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT
189 ITR 326 · 1991 · High Court
25
citing judgments
An assessee must raise objections regarding territorial jurisdiction before the assessment is completed. The Central Board of Revenue has the power to assign assessments to an Income Tax Officer of its choice.
Commissioner of Income Tax v. BharatkumarModi
246 ITR 693 · 2000 · High Court
10
citing judgments
Proceedings are a nullity when the authority initiating them lacks the fundamental power to do so. Conversely, an order is not a nullity if it arises from an irregular exercise of existing jurisdiction, such as failing to confront the assessee with evidence.
P.A. Ahammed v. Chief Commissioner of Income Tax
282 ITR 334 · 2006 · High Court
8
citing judgments
Harshad Chiman Lal Modi v. DLF Universal Ltd. & Anr.
7 SCC 791 · 2005 · Reported
7
citing judgments
MahalliramRamniranjan Das v. CIT
156 ITR 885 · 1985 · Reported
4
citing judgments
Its Own Motion v. CIT
31 Taxmann.com 31 · 2013 · High Court
4
citing judgments
Asstt. CIT v. Mrs. N. Meenakshi
125 TTJ 856 · 2009 · ITAT
3
citing judgments
