https://www.taxtmi.com/caselaws?id=456410 The HC admitted the appeal, focusing on the ITAT's decision to quash the Assessment Order due to territorial jurisdiction issues. The Court questioned the validity of the Assessment Order, given the PAN's location with a specific ITO in Kolkata. The Court also examined the procedural validity of raising jurisdictional challenges post the time limit in Section 124(3) of the IT Act, 1961. The appellant was directed to submit informal paper books, and notice was served on the respondent. The appeal was scheduled for listing after twelve weeks, emphasizing territorial jurisdiction's significance and procedural compliance in tax matters. en-us Mon, 31 Oct 2022 00:00:00 +0530 Tue, 23 Jul 2024 20:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456410 The HC admitted the appeal, focusing on the ITAT's decision to quash the Assessment Order due to territorial jurisdiction issues. The Court questioned the validity of the Assessment Order, given the PAN's location with a specific ITO in Kolkata. The Court also examined the procedural validity of raising jurisdictional challenges post the time limit in Section 124(3) of the IT Act, 1961. The appellant was directed to submit informal paper books, and notice was served on the respondent. The appeal was scheduled for listing after twelve weeks, emphasizing territorial jurisdiction's significance and procedural compliance in tax matters. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456410