https://www.taxtmi.com/caselaws?id=456421 ITAT Kolkata quashed an assessment conducted in Kolkata for lack of territorial jurisdiction. The assessee had filed returns in Surat as per CBDT notification No.50 of 2014 defining jurisdiction by postal PIN. Despite revenue's contention that territorial jurisdiction cannot be challenged at belated stage, ITAT relied on National Thermal Power Co. Ltd. precedent allowing additional grounds before tribunal. Department records confirmed assessee's jurisdiction was in Surat only. Assessment suffered from jurisdictional defect and was quashed. Appeal allowed. en-us Wed, 19 Feb 2020 00:00:00 +0530 Wed, 24 Jul 2024 21:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456421 ITAT Kolkata quashed an assessment conducted in Kolkata for lack of territorial jurisdiction. The assessee had filed returns in Surat as per CBDT notification No.50 of 2014 defining jurisdiction by postal PIN. Despite revenue's contention that territorial jurisdiction cannot be challenged at belated stage, ITAT relied on National Thermal Power Co. Ltd. precedent allowing additional grounds before tribunal. Department records confirmed assessee's jurisdiction was in Surat only. Assessment suffered from jurisdictional defect and was quashed. Appeal allowed. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456421