https://www.taxtmi.com/caselaws?id=277416 The Tribunal remanded the appeals back to the CIT(A) for proper consideration of the jurisdictional issue and the existence of conditions for the search warrant. The CIT(A) failed to independently verify the conditions before upholding the AO's jurisdiction, contrary to the jurisdictional High Court's decision cited by the assessee. The Tribunal emphasized adherence to the jurisdictional High Court's ruling, treating all appeals as allowed for statistical purposes. The decision was pronounced on November 21, 2014. en-us Fri, 21 Nov 2014 00:00:00 +0530 Tue, 04 Dec 2018 08:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277416 The Tribunal remanded the appeals back to the CIT(A) for proper consideration of the jurisdictional issue and the existence of conditions for the search warrant. The CIT(A) failed to independently verify the conditions before upholding the AO's jurisdiction, contrary to the jurisdictional High Court's decision cited by the assessee. The Tribunal emphasized adherence to the jurisdictional High Court's ruling, treating all appeals as allowed for statistical purposes. The decision was pronounced on November 21, 2014. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277416