https://www.taxtmi.com/caselaws?id=424283 The Court dismissed the writ petition challenging the jurisdiction of the Assessing Officer at Yamuna Nagar under Section 148 of the Income Tax Act, 1961. It held that the official address in the PAN database governed jurisdiction and rejected the petitioner's objections. The Court found no basis for reopening the assessment due to lack of scrutiny and proper approval, emphasizing compliance with procedural requirements. The judgment highlighted the significance of jurisdictional clarity and procedural adherence in income tax assessments, leaving legal and factual matters open for the Appellate Authority's review. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424283 The Court dismissed the writ petition challenging the jurisdiction of the Assessing Officer at Yamuna Nagar under Section 148 of the Income Tax Act, 1961. It held that the official address in the PAN database governed jurisdiction and rejected the petitioner's objections. The Court found no basis for reopening the assessment due to lack of scrutiny and proper approval, emphasizing compliance with procedural requirements. The judgment highlighted the significance of jurisdictional clarity and procedural adherence in income tax assessments, leaving legal and factual matters open for the Appellate Authority's review. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424283