https://www.taxtmi.com/caselaws?id=191185 The Tribunal canceled the protective assessment made by the Assessing Officer, ruling it invalid due to lack of jurisdiction under section 124 of the Income-tax Act, 1961. The appellant's challenge against the assessment on protective basis was upheld, citing the previous assessment in Jorhat and questioning the current Assessing Officer's jurisdiction. The Tribunal emphasized that the correct Assessing Officer was already handling the matter, rendering the protective assessment baseless. The appeal was partly allowed, canceling the protective assessment and not considering merit-related grounds due to jurisdictional issues. en-us Fri, 29 Jul 2005 00:00:00 +0530 Thu, 23 Mar 2017 17:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191185 The Tribunal canceled the protective assessment made by the Assessing Officer, ruling it invalid due to lack of jurisdiction under section 124 of the Income-tax Act, 1961. The appellant's challenge against the assessment on protective basis was upheld, citing the previous assessment in Jorhat and questioning the current Assessing Officer's jurisdiction. The Tribunal emphasized that the correct Assessing Officer was already handling the matter, rendering the protective assessment baseless. The appeal was partly allowed, canceling the protective assessment and not considering merit-related grounds due to jurisdictional issues. Case-Laws Income Tax Fri, 29 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191185