https://www.taxtmi.com/caselaws?id=765738 ITAT Raipur held that CIT(Appeals) erred in refusing to adjudicate the assessee's challenge regarding jurisdictional validity of assessment order passed u/s 144 r.w.s 147. The assessee contested that ITO-3, Korba wrongly assumed jurisdiction without a valid transfer order u/s 127 from Pr. CIT, Bilaspur. ITAT found CIT(Appeals) was vested with jurisdiction to examine this specific challenge and should have adjudicated the validity of jurisdictional assumption rather than avoiding the issue. Matter restored to CIT(Appeals) with direction to decide on jurisdictional validity of the assessment order. Appeal allowed for statistical purposes. en-us Mon, 13 Jan 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765738 ITAT Raipur held that CIT(Appeals) erred in refusing to adjudicate the assessee's challenge regarding jurisdictional validity of assessment order passed u/s 144 r.w.s 147. The assessee contested that ITO-3, Korba wrongly assumed jurisdiction without a valid transfer order u/s 127 from Pr. CIT, Bilaspur. ITAT found CIT(Appeals) was vested with jurisdiction to examine this specific challenge and should have adjudicated the validity of jurisdictional assumption rather than avoiding the issue. Matter restored to CIT(Appeals) with direction to decide on jurisdictional validity of the assessment order. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765738