https://www.taxtmi.com/caselaws?id=764995 ITAT Raipur allowed the assessee's appeal for statistical purposes, finding that CIT(A) erred by dismissing the appeal without addressing specific grounds challenging the AO's jurisdictional validity for assessment under section 143(3) read with section 147. The tribunal held that CIT(A) should have examined the assessment records when jurisdiction was specifically contested. The matter was restored to CIT(A) with directions to re-adjudicate after providing reasonable hearing opportunity to the assessee. en-us Mon, 20 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764995 ITAT Raipur allowed the assessee's appeal for statistical purposes, finding that CIT(A) erred by dismissing the appeal without addressing specific grounds challenging the AO's jurisdictional validity for assessment under section 143(3) read with section 147. The tribunal held that CIT(A) should have examined the assessment records when jurisdiction was specifically contested. The matter was restored to CIT(A) with directions to re-adjudicate after providing reasonable hearing opportunity to the assessee. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764995