https://www.taxtmi.com/caselaws?id=772275 ITAT Hyderabad set aside CIT(A)'s order that referred the matter back to AO for fresh assessment without addressing the jurisdictional challenge. The tribunal held that CIT(A) must first adjudicate the specific ground challenging AO's jurisdiction for initiating reassessment proceedings beyond prescribed time limits under Section 147 read with Section 144. Simply referring the matter back would improperly grant AO a second opportunity to reframe assessment despite potential lack of valid jurisdiction. The case was restored to CIT(A) with directions to specifically address the jurisdictional challenge before considering any remand. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772275 ITAT Hyderabad set aside CIT(A)'s order that referred the matter back to AO for fresh assessment without addressing the jurisdictional challenge. The tribunal held that CIT(A) must first adjudicate the specific ground challenging AO's jurisdiction for initiating reassessment proceedings beyond prescribed time limits under Section 147 read with Section 144. Simply referring the matter back would improperly grant AO a second opportunity to reframe assessment despite potential lack of valid jurisdiction. The case was restored to CIT(A) with directions to specifically address the jurisdictional challenge before considering any remand. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772275