https://www.taxtmi.com/caselaws?id=403637 The Tribunal dismissed the Miscellaneous Applications filed by the Revenue, affirming the ITSC's exclusive jurisdiction over the assessee for the relevant assessment years. The Tribunal upheld the maintainability of the appeal before the ITAT and confirmed the condonation of delay in filing the appeal. It emphasized that the Revenue's issues were either new or debatable and thus not suitable for rectification under section 254(2), consistent with previous rulings in similar cases. en-us Mon, 01 Feb 2021 00:00:00 +0530 Wed, 03 Feb 2021 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403637 The Tribunal dismissed the Miscellaneous Applications filed by the Revenue, affirming the ITSC's exclusive jurisdiction over the assessee for the relevant assessment years. The Tribunal upheld the maintainability of the appeal before the ITAT and confirmed the condonation of delay in filing the appeal. It emphasized that the Revenue's issues were either new or debatable and thus not suitable for rectification under section 254(2), consistent with previous rulings in similar cases. Case-Laws Income Tax Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403637