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Tag: assessing officer AO

GST ArticleHigh Court

Directed the AO to allow cross examination of witness by the assessee

byCA Bimal Jain28/05/202328/05/2023

The Hon’ble Jharkhand High Court in Madhu Korah v. Income Tax Department through Director General [W.P (T) No. 538 of 2022 dated May 03, 2023] had directed the Assessing Officer (“the AO”) to allow cross examination of witness by the…

GST ArticleSupreme Court

In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO

byCA Bimal Jain28/11/202229/11/2022

The Hon’ble Supreme Court (“the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022 held that in case of…

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