https://www.taxtmi.com/caselaws?id=68674 The Tribunal admitted the additional ground challenging the jurisdiction under sections 147/148 of the Act. It held that questioning the Assessing Officer's jurisdiction is a legal issue, and if the notice is invalid, the proceedings are void. The Tribunal remanded the case to the CIT(A) for fresh consideration, emphasizing the need to decide in accordance with the law. The appeals of both the assessee and the Revenue were allowed for statistical purposes. en-us Mon, 22 Sep 2008 00:00:00 +0530 Mon, 06 Aug 2012 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68674 The Tribunal admitted the additional ground challenging the jurisdiction under sections 147/148 of the Act. It held that questioning the Assessing Officer's jurisdiction is a legal issue, and if the notice is invalid, the proceedings are void. The Tribunal remanded the case to the CIT(A) for fresh consideration, emphasizing the need to decide in accordance with the law. The appeals of both the assessee and the Revenue were allowed for statistical purposes. Case-Laws Income Tax Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68674