https://www.taxtmi.com/caselaws?id=443802 The appeal filed by the Revenue was allowed for statistical purposes, with the matter remanded back to the CIT(Appeals) for re-adjudication on the merits of the case. The Tribunal emphasized that the original assessment order does not get wiped out by the reassessment order, and the CIT(Appeals) should have confined his adjudication to the validity of the jurisdiction assumed by the AO. en-us Mon, 25 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443802 The appeal filed by the Revenue was allowed for statistical purposes, with the matter remanded back to the CIT(Appeals) for re-adjudication on the merits of the case. The Tribunal emphasized that the original assessment order does not get wiped out by the reassessment order, and the CIT(Appeals) should have confined his adjudication to the validity of the jurisdiction assumed by the AO. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443802