https://www.taxtmi.com/caselaws?id=208330 The High Court of Delhi overturned the Income Tax Appellate Tribunal's decision to set aside a notice of reassessment under Section 147/148 of the Income Tax Act, citing lack of jurisdiction. The Tribunal's ruling was based on an issue not raised by the appellant assessee in their grounds of appeal. The High Court criticized the Tribunal for prematurely concluding the reassessment proceedings based on an argument not presented by the assessee. The case was remanded for a fresh review, instructing the Tribunal to consider the actual grounds of appeal raised by the assessee. en-us Tue, 21 Sep 2010 00:00:00 +0530 Thu, 12 Jan 2012 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208330 The High Court of Delhi overturned the Income Tax Appellate Tribunal's decision to set aside a notice of reassessment under Section 147/148 of the Income Tax Act, citing lack of jurisdiction. The Tribunal's ruling was based on an issue not raised by the appellant assessee in their grounds of appeal. The High Court criticized the Tribunal for prematurely concluding the reassessment proceedings based on an argument not presented by the assessee. The case was remanded for a fresh review, instructing the Tribunal to consider the actual grounds of appeal raised by the assessee. Case-Laws Income Tax Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208330