https://www.taxtmi.com/caselaws?id=767129 ITAT Raipur remanded the case to CIT(Appeals) after finding that the appellate authority failed to adjudicate the assessee's challenge to the validity of assessment proceedings. The assessee had contested the AO's jurisdiction for framing assessment under sections 147 read with 144 and 144B without issuing mandatory notice under section 143(2), citing SC precedents in Hotel Blue Moon and Laxman Das Khandelwar cases. CIT(Appeals) merely acknowledged this contention without deciding on it. ITAT criticized this evasive approach and directed CIT(Appeals) to specifically adjudicate the jurisdictional validity issue. Appeal allowed for statistical purposes. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767129 ITAT Raipur remanded the case to CIT(Appeals) after finding that the appellate authority failed to adjudicate the assessee's challenge to the validity of assessment proceedings. The assessee had contested the AO's jurisdiction for framing assessment under sections 147 read with 144 and 144B without issuing mandatory notice under section 143(2), citing SC precedents in Hotel Blue Moon and Laxman Das Khandelwar cases. CIT(Appeals) merely acknowledged this contention without deciding on it. ITAT criticized this evasive approach and directed CIT(Appeals) to specifically adjudicate the jurisdictional validity issue. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767129