https://www.taxtmi.com/caselaws?id=70918 The Tribunal allowed the Revenue's appeal, setting aside the CIT(A)'s decision annulling the assessment due to lack of jurisdiction. It was found that the CIT(A) failed to address the merits of the case and did not follow the provisions of section 124 of the IT Act. The Tribunal emphasized the importance of complying with the Act's provisions in jurisdictional matters and remanded the case for fresh consideration on the unaddressed merits. en-us Fri, 28 Oct 2005 00:00:00 +0530 Fri, 27 Jul 2012 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70918 The Tribunal allowed the Revenue's appeal, setting aside the CIT(A)'s decision annulling the assessment due to lack of jurisdiction. It was found that the CIT(A) failed to address the merits of the case and did not follow the provisions of section 124 of the IT Act. The Tribunal emphasized the importance of complying with the Act's provisions in jurisdictional matters and remanded the case for fresh consideration on the unaddressed merits. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70918