https://www.taxtmi.com/caselaws?id=248631 The ITAT Delhi set aside the impugned order and directed the CIT(A) to adjudicate on jurisdictional issues raised by the assessee before addressing the merits of the case. The failure to address specific grounds related to jurisdiction justified the appeal. The ITAT instructed the CIT(A) to decide on the specified grounds, emphasizing the need to resolve jurisdictional matters first. The request for inspection of records and adverse material was denied due to lack of evidence of deliberate denial. The appeal was allowed for statistical purposes. en-us Fri, 30 May 2014 00:00:00 +0530 Wed, 18 Jun 2014 22:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248631 The ITAT Delhi set aside the impugned order and directed the CIT(A) to adjudicate on jurisdictional issues raised by the assessee before addressing the merits of the case. The failure to address specific grounds related to jurisdiction justified the appeal. The ITAT instructed the CIT(A) to decide on the specified grounds, emphasizing the need to resolve jurisdictional matters first. The request for inspection of records and adverse material was denied due to lack of evidence of deliberate denial. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248631