https://www.taxtmi.com/caselaws?id=433211 The Tribunal held that the assessment framed by the Deputy Commissioner of Income Tax (DCIT) was without jurisdiction and thus bad in law. The appeal of the assessee was allowed on this ground, emphasizing the importance of adhering to jurisdictional mandates as prescribed by CBDT notifications and statutory provisions. Other issues raised by the assessee, such as being declared as a name lender and various additions made under different sections, were not extensively addressed due to the primary focus on the jurisdictional issue. en-us Fri, 30 Dec 2022 00:00:00 +0530 Mon, 23 Jan 2023 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433211 The Tribunal held that the assessment framed by the Deputy Commissioner of Income Tax (DCIT) was without jurisdiction and thus bad in law. The appeal of the assessee was allowed on this ground, emphasizing the importance of adhering to jurisdictional mandates as prescribed by CBDT notifications and statutory provisions. Other issues raised by the assessee, such as being declared as a name lender and various additions made under different sections, were not extensively addressed due to the primary focus on the jurisdictional issue. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433211