https://www.taxtmi.com/caselaws?id=269809 The ITAT upheld the CIT(A)'s decision, ruling in favor of the assessee in a jurisdictional challenge under section 147 of the Income-tax Act, 1961. It was found that the DCIT, New Delhi lacked jurisdiction to reassess the assessee due to a change in the registered office to Bangalore, where subsequent assessments were conducted. Consequently, both the revenue's appeal and the assessee's cross objections were dismissed. en-us Fri, 04 Dec 2015 00:00:00 +0530 Tue, 22 Dec 2015 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269809 The ITAT upheld the CIT(A)'s decision, ruling in favor of the assessee in a jurisdictional challenge under section 147 of the Income-tax Act, 1961. It was found that the DCIT, New Delhi lacked jurisdiction to reassess the assessee due to a change in the registered office to Bangalore, where subsequent assessments were conducted. Consequently, both the revenue's appeal and the assessee's cross objections were dismissed. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269809