https://www.taxtmi.com/caselaws?id=422683 The Tribunal found that the Assessing Officer lacked jurisdiction to initiate compulsory scrutiny assessment as they were not authorized to conduct the survey under the Income Tax Act. The Tribunal deemed the initiation of compulsory scrutiny proceedings as invalid and without jurisdiction, leading to the quashing of the assessment framed by the Assessing Officer. en-us Fri, 13 May 2022 00:00:00 +0530 Wed, 18 Mar 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422683 The Tribunal found that the Assessing Officer lacked jurisdiction to initiate compulsory scrutiny assessment as they were not authorized to conduct the survey under the Income Tax Act. The Tribunal deemed the initiation of compulsory scrutiny proceedings as invalid and without jurisdiction, leading to the quashing of the assessment framed by the Assessing Officer. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422683