https://www.taxtmi.com/caselaws?id=301583 The judgment pertains to an appeal against the CIT(A)-13, Kolkata's order for the assessment year 2015-16. It addresses the issue of territorial jurisdiction of the Assessing Officer in conducting assessments under the Income Tax Act, 1961. The assessment conducted without proper jurisdiction was deemed invalid, following the precedent set in Smt. Smriti Media Vs UOI. The assessment was quashed, emphasizing the necessity for Assessing Officers to adhere to territorial boundaries to ensure the legality and validity of assessment procedures. en-us Fri, 22 Mar 2019 00:00:00 +0530 Sun, 10 Apr 2022 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301583 The judgment pertains to an appeal against the CIT(A)-13, Kolkata's order for the assessment year 2015-16. It addresses the issue of territorial jurisdiction of the Assessing Officer in conducting assessments under the Income Tax Act, 1961. The assessment conducted without proper jurisdiction was deemed invalid, following the precedent set in Smt. Smriti Media Vs UOI. The assessment was quashed, emphasizing the necessity for Assessing Officers to adhere to territorial boundaries to ensure the legality and validity of assessment procedures. Case-Laws Income Tax Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301583