https://www.taxtmi.com/caselaws?id=425756 The High Court dismissed the appeal in a case concerning jurisdictional error in an Income Tax Assessment for Assessment Year 2012-13. The appellant contested the ITAT's decision to quash the assessment order made by the Assessing Officer in Kolkata, arguing that the jurisdiction lay with the Assessing Officer in New Delhi. The High Court agreed with the ITAT, emphasizing that the objection raised by the assessee within the specified time should have been referred for determination before assessment. The court found the actions of both Assessing Officers to be contrary to the law, leading to the dismissal of the appeal. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 30 Jul 2022 08:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425756 The High Court dismissed the appeal in a case concerning jurisdictional error in an Income Tax Assessment for Assessment Year 2012-13. The appellant contested the ITAT's decision to quash the assessment order made by the Assessing Officer in Kolkata, arguing that the jurisdiction lay with the Assessing Officer in New Delhi. The High Court agreed with the ITAT, emphasizing that the objection raised by the assessee within the specified time should have been referred for determination before assessment. The court found the actions of both Assessing Officers to be contrary to the law, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425756