https://www.taxtmi.com/caselaws?id=29324 The High Court held that the reassessment was without jurisdiction as the Income-tax Officer (ITO) failed to refer the jurisdictional issue to the Commissioner of Income-tax (CIT) before completing the assessment. The Appellate Assistant Commissioner's direction to set aside the assessment and refer the matter to the CIT was deemed procedurally correct but insufficient to validate the assessment. The Tribunal's examination under Section 124(7) found the assessment invalid due to income from multiple jurisdictions. The High Court ruled the assessment should have been annulled rather than remanded to the AAC. The High Court disposed of the reference with no order as to costs. en-us Fri, 26 Mar 1982 00:00:00 +0530 Fri, 12 Mar 2010 11:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29324 The High Court held that the reassessment was without jurisdiction as the Income-tax Officer (ITO) failed to refer the jurisdictional issue to the Commissioner of Income-tax (CIT) before completing the assessment. The Appellate Assistant Commissioner's direction to set aside the assessment and refer the matter to the CIT was deemed procedurally correct but insufficient to validate the assessment. The Tribunal's examination under Section 124(7) found the assessment invalid due to income from multiple jurisdictions. The High Court ruled the assessment should have been annulled rather than remanded to the AAC. The High Court disposed of the reference with no order as to costs. Case-Laws Income Tax Fri, 26 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29324