https://www.taxtmi.com/caselaws?id=459089 ITAT Raipur allowed the assessee's appeal on jurisdictional grounds. The assessee challenged the validity of an assessment order u/s 143(3) passed by ITO Ward-1(3), Raipur, contending that territorial jurisdiction was vested with ITO Ward-2(3), Raipur at the relevant time. The Tribunal found substance in the assessee's claim based on documentary evidence including municipal receipts, sale deed, and partner's affidavit. Since contradictory claims existed regarding jurisdiction as on the notice date, the matter was restored to the AO for verification of territorial jurisdiction. If jurisdiction was not vested with ITO Ward-1(3), the assessment order dated 30.03.2015 would stand vacated. en-us Tue, 24 Jan 2023 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459089 ITAT Raipur allowed the assessee's appeal on jurisdictional grounds. The assessee challenged the validity of an assessment order u/s 143(3) passed by ITO Ward-1(3), Raipur, contending that territorial jurisdiction was vested with ITO Ward-2(3), Raipur at the relevant time. The Tribunal found substance in the assessee's claim based on documentary evidence including municipal receipts, sale deed, and partner's affidavit. Since contradictory claims existed regarding jurisdiction as on the notice date, the matter was restored to the AO for verification of territorial jurisdiction. If jurisdiction was not vested with ITO Ward-1(3), the assessment order dated 30.03.2015 would stand vacated. Case-Laws Income Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459089