https://www.taxtmi.com/caselaws?id=62594 The Tribunal set aside the orders of the CIT (Appeals) and the Assessing Officer, directing the matter to be returned to the Assessing Officer for proper jurisdiction determination. The Tribunal emphasized that the Assessing Officer cannot decide territorial jurisdiction issues and must refer such matters to specified authorities. The decision highlighted the importance of aligning jurisdiction with the location of the company's registered office for tax assessments. The appeals were allowed for statistical purposes without delving into other grounds raised by the assessee. en-us Wed, 19 Jul 1995 00:00:00 +0530 Thu, 20 Jan 2011 16:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62594 The Tribunal set aside the orders of the CIT (Appeals) and the Assessing Officer, directing the matter to be returned to the Assessing Officer for proper jurisdiction determination. The Tribunal emphasized that the Assessing Officer cannot decide territorial jurisdiction issues and must refer such matters to specified authorities. The decision highlighted the importance of aligning jurisdiction with the location of the company's registered office for tax assessments. The appeals were allowed for statistical purposes without delving into other grounds raised by the assessee. Case-Laws Income Tax Wed, 19 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62594