Section 124(4) of the Income Tax Act

Income-tax Act, 2025: s.242

Section 124(4) falls under section 124 of the Income-tax Act, 1961, which corresponds to section 242 (Jurisdiction of Assessing Officers) of the Income-tax Act, 2025.

Read section 242 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

25 judgments on BharatTax turn on Section 124(4).

Judgments on Section 124(4)

M/S.Associated Mining Company vs. Deputy Director of Income Tax Investigation

WP/101727/2015HC Karnataka16 Sept 2019

Bench: The Hon’Ble Mr. Justice S. Sunil Dutt Yadav W. P. No.101726/2015 C/W W.P.Nos.101725/2015, 101727/2015 & W.P.No.101728/2015 (T-It) Between

Section 124(4)

M/S.Associated Mining Company vs. Deputy Director of Income Tax Investigation

WP/101726/2015HC Karnataka16 Sept 2019

Bench: The Hon’Ble Mr. Justice S. Sunil Dutt Yadav W. P. No.101726/2015 C/W W.P.Nos.101725/2015, 101727/2015 & W.P.No.101728/2015 (T-It) Between

Section 124(4)

Kalyan Kumar Banerji, New Delhi vs. ITO, Ward- 36(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 7812/DEL/2017[2007-08]Status: DisposedITAT Delhi24 May 2018AY 2007-08

Bench: Smt. Diva Singh

Section 144Section 147Section 271(1)

Kalyan Kumar Banerji, New Delhi vs. ITO, Ward- 36(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 7811/DEL/2017[2007-08]Status: DisposedITAT Delhi24 May 2018AY 2007-08

Bench: Smt. Diva Singh

Section 144Section 147Section 271(1)

Kalyan Kumar Banerji, New Delhi vs. ITO, Ward- 36(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 7810/DEL/2017[2007-08]Status: DisposedITAT Delhi24 May 2018AY 2007-08

Bench: Smt. Diva Singh

Section 144Section 147Section 271(1)