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    <title>2019 (8) TMI 767 - ITAT DELHI</title>
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    <description>The Tribunal quashed the reassessment proceedings due to lack of jurisdiction of the AO in Gurgaon. Consequently, the other issues on the merits of the case were not adjudicated. The appeals filed by the assessees were allowed, and those by the Revenue were dismissed.</description>
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      <description>The Tribunal quashed the reassessment proceedings due to lack of jurisdiction of the AO in Gurgaon. Consequently, the other issues on the merits of the case were not adjudicated. The appeals filed by the assessees were allowed, and those by the Revenue were dismissed.</description>
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