https://www.taxtmi.com/caselaws?id=432915 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash the assessment order due to the Assessing Officer's lack of jurisdiction. The Tribunal emphasized the importance of jurisdiction based on the assessee's location and activities, rejecting the Revenue's argument based on the PAN database entry. The decision was in line with legal provisions and previous court rulings, ensuring that assessments are conducted within the appropriate jurisdiction to uphold the integrity of the tax assessment process. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432915 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash the assessment order due to the Assessing Officer's lack of jurisdiction. The Tribunal emphasized the importance of jurisdiction based on the assessee's location and activities, rejecting the Revenue's argument based on the PAN database entry. The decision was in line with legal provisions and previous court rulings, ensuring that assessments are conducted within the appropriate jurisdiction to uphold the integrity of the tax assessment process. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432915