https://www.taxtmi.com/caselaws?id=344060 The ITAT allowed the appeal of the assessee for statistical purposes only, emphasizing the importance of addressing jurisdictional challenges and procedural rights during assessment proceedings. The ITAT set aside the CIT(A)'s findings and directed the CIT(A) to confront the assessee with the material relied upon and decide the jurisdictional issue before proceeding to decide on the merits of the case. The ITAT highlighted that the assessee had not waived its rights by not objecting to the initiation of proceedings under section 147 of the Income Tax Act, stressing the necessity to justify jurisdictional issues when challenged. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 08 Jun 2017 05:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344060 The ITAT allowed the appeal of the assessee for statistical purposes only, emphasizing the importance of addressing jurisdictional challenges and procedural rights during assessment proceedings. The ITAT set aside the CIT(A)'s findings and directed the CIT(A) to confront the assessee with the material relied upon and decide the jurisdictional issue before proceeding to decide on the merits of the case. The ITAT highlighted that the assessee had not waived its rights by not objecting to the initiation of proceedings under section 147 of the Income Tax Act, stressing the necessity to justify jurisdictional issues when challenged. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344060