https://www.taxtmi.com/caselaws?id=765571 In the ITAT Cochin, the appellant, an Airtel Network dealer, contested the CIT(A)'s decision for the Assessment Year 2017-18. The CIT(A) had removed the addition for estimated business income but upheld the addition for unexplained cash deposits. The appellant's further appeal was dismissed due to jurisdictional issues, as the assessment was conducted by an AO in Srikakulam, Andhra Pradesh. The Tribunal, referencing SC rulings, concluded it lacked jurisdiction and dismissed the appeal on "Coram Non Judice" grounds. The decision was issued on January 29, 2025. en-us Wed, 29 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765571 In the ITAT Cochin, the appellant, an Airtel Network dealer, contested the CIT(A)'s decision for the Assessment Year 2017-18. The CIT(A) had removed the addition for estimated business income but upheld the addition for unexplained cash deposits. The appellant's further appeal was dismissed due to jurisdictional issues, as the assessment was conducted by an AO in Srikakulam, Andhra Pradesh. The Tribunal, referencing SC rulings, concluded it lacked jurisdiction and dismissed the appeal on "Coram Non Judice" grounds. The decision was issued on January 29, 2025. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765571