https://www.taxtmi.com/caselaws?id=312425 The ITAT Cuttack held that the AO erred in deciding jurisdictional issues independently without following Section 124(2) procedures. When an assessee validly objects to jurisdiction within the time limit under Section 124(3)(a), the AO must refer the matter to the Director General, Chief Commissioner, or Commissioner for determination before proceeding with assessment. The AO cannot unilaterally decide jurisdiction and proceed with best judgment assessment under Section 144. The assessment order was set aside and remanded to the AO with directions to determine jurisdiction as per Section 124(2) before proceeding. The assessee's appeal was allowed while the Revenue's appeal was dismissed. en-us Wed, 23 Apr 2014 00:00:00 +0530 Fri, 16 Feb 2024 17:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312425 The ITAT Cuttack held that the AO erred in deciding jurisdictional issues independently without following Section 124(2) procedures. When an assessee validly objects to jurisdiction within the time limit under Section 124(3)(a), the AO must refer the matter to the Director General, Chief Commissioner, or Commissioner for determination before proceeding with assessment. The AO cannot unilaterally decide jurisdiction and proceed with best judgment assessment under Section 144. The assessment order was set aside and remanded to the AO with directions to determine jurisdiction as per Section 124(2) before proceeding. The assessee's appeal was allowed while the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312425