https://www.taxtmi.com/caselaws?id=438453 The Tribunal found lack of jurisdiction under Section 147 of the Income Tax Act in a case involving an assessee, a civil/criminal lawyer, who had filed a return of income for Assessment Year 2009-10. The reassessment proceedings were quashed as the Assessing Officer failed to consider the filed return, rendering the reopening unsustainable in law. Consequently, the Tribunal allowed the appeal of the assessee, not delving into the legitimacy of the addition/disallowance on merits due to the lack of jurisdiction under Section 147. en-us Mon, 17 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438453 The Tribunal found lack of jurisdiction under Section 147 of the Income Tax Act in a case involving an assessee, a civil/criminal lawyer, who had filed a return of income for Assessment Year 2009-10. The reassessment proceedings were quashed as the Assessing Officer failed to consider the filed return, rendering the reopening unsustainable in law. Consequently, the Tribunal allowed the appeal of the assessee, not delving into the legitimacy of the addition/disallowance on merits due to the lack of jurisdiction under Section 147. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438453