https://www.taxtmi.com/caselaws?id=330730 The court ruled in favor of the petitioner, quashing the notice seeking to reopen the assessment for the assessment year 2008-2009. The court held that the Assistant Commissioner of Income Tax Circle-5(2), Ahmedabad, lacked jurisdiction over the petitioner's assessment, emphasizing the importance of jurisdiction in administrative matters. The court rejected the department's reliance on section 292BB of the Income Tax Act, stating that the issue was not a service matter but a lack of jurisdiction. As a result, the court disposed of the petition in favor of the petitioner. en-us Tue, 19 Jul 2016 00:00:00 +0530 Tue, 08 Aug 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330730 The court ruled in favor of the petitioner, quashing the notice seeking to reopen the assessment for the assessment year 2008-2009. The court held that the Assistant Commissioner of Income Tax Circle-5(2), Ahmedabad, lacked jurisdiction over the petitioner's assessment, emphasizing the importance of jurisdiction in administrative matters. The court rejected the department's reliance on section 292BB of the Income Tax Act, stating that the issue was not a service matter but a lack of jurisdiction. As a result, the court disposed of the petition in favor of the petitioner. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330730