https://www.taxtmi.com/caselaws?id=393722 The ITAT allowed the appeal, setting aside the assessment order due to lack of jurisdiction of the Assessing Officer over the deceased assessee's case. The ITAT emphasized the importance of proper jurisdiction in assessment proceedings, highlighting that the AO admitted the lack of jurisdiction and failed to transfer the case to the appropriate ward. As the assessment order was deemed invalid on jurisdictional grounds, other case merits were not addressed. Consequently, the appellant's appeal was successful, and the assessment order was overturned. en-us Fri, 31 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 12:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393722 The ITAT allowed the appeal, setting aside the assessment order due to lack of jurisdiction of the Assessing Officer over the deceased assessee's case. The ITAT emphasized the importance of proper jurisdiction in assessment proceedings, highlighting that the AO admitted the lack of jurisdiction and failed to transfer the case to the appropriate ward. As the assessment order was deemed invalid on jurisdictional grounds, other case merits were not addressed. Consequently, the appellant's appeal was successful, and the assessment order was overturned. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393722