https://www.taxtmi.com/caselaws?id=356105 The Tribunal held that the Commissioner of Income Tax (Appeals) exceeded jurisdiction in declaring an order under section 127 of the Income-tax Act invalid and quashing the assessment due to jurisdiction transfer without granting an opportunity to the assessee. The Tribunal remitted the matter back to the Commissioner for a fresh decision after providing a hearing to the assessee. Similar issues arose in appeals for subsequent assessment years, leading to all appeals being allowed for statistical purposes. The judgments underscored the significance of adhering to procedural requirements and ensuring jurisdictional compliance in assessment proceedings. en-us Wed, 21 Feb 2018 00:00:00 +0530 Sat, 24 Feb 2018 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356105 The Tribunal held that the Commissioner of Income Tax (Appeals) exceeded jurisdiction in declaring an order under section 127 of the Income-tax Act invalid and quashing the assessment due to jurisdiction transfer without granting an opportunity to the assessee. The Tribunal remitted the matter back to the Commissioner for a fresh decision after providing a hearing to the assessee. Similar issues arose in appeals for subsequent assessment years, leading to all appeals being allowed for statistical purposes. The judgments underscored the significance of adhering to procedural requirements and ensuring jurisdictional compliance in assessment proceedings. Case-Laws Income Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356105