https://www.taxtmi.com/caselaws?id=458851 ITAT Mumbai ruled that the AO Ward 19(2)(4), Mumbai lacked territorial jurisdiction to pass the assessment order since the assessee resided and carried on profession in Bangalore. The tribunal held that territorial jurisdiction is determined by place of residence/business as per Sections 120 and 124 of the Act. The CIT(A) failed to address this jurisdictional objection raised within stipulated time. An order passed without jurisdiction is non est in law. The assessment order was therefore invalid due to lack of territorial jurisdiction. en-us Mon, 15 Jan 2024 00:00:00 +0530 Tue, 19 Nov 2024 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458851 ITAT Mumbai ruled that the AO Ward 19(2)(4), Mumbai lacked territorial jurisdiction to pass the assessment order since the assessee resided and carried on profession in Bangalore. The tribunal held that territorial jurisdiction is determined by place of residence/business as per Sections 120 and 124 of the Act. The CIT(A) failed to address this jurisdictional objection raised within stipulated time. An order passed without jurisdiction is non est in law. The assessment order was therefore invalid due to lack of territorial jurisdiction. Case-Laws Income Tax Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458851