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FAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High Court

The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have concurrent jurisdiction as far as assessment, re-assessment or re-computation under Section 147 of the Income Tax Act. In such case, the FAO will not have any jurisdiction to make assessment, re-assessment or re-computation…As far as the issuance of notice under Section 148 of …

42nd Constitutional Amendment Poisonous, State Better Equipped To Deal With Matters Of Education: Argument In Madras HC To Move Edu To State List

Education should essentially be a State subject as State is better equipped than Centre to determine the needs of the people, Senior Advocate NR Elango argued before the Madras High Court on Monday in favour of a petition challenging Section 57 of the 42nd Constitutional Amendment.The provision transferred the subject of 'Education' from Entry 11 of List II to Entry …

Madras High Court Issues Notice On Plea Challenging Constitutional Amendment Transferring 'Education' From State List To Concurrent List

The Madras High Court on Tuesday issued notice to the Central government on a petition that challenged Section 57 of the Constitution vide which the subject 'Education' was transferred from the State list to the Concurrent list. The petitioner had challenged the constitutional validity of Section 57 of the Constitution Act, 1976 vide which Entry 11 of the State List …