https://www.taxtmi.com/caselaws?id=774047 The ITAT Guwahati dismissed the assessee's jurisdictional challenge under section 127, holding that proper procedure under sections 124(3) and 124(4) was not followed before the AO. The tribunal noted that jurisdictional grievances fall outside ITAT's domain under section 253, citing Kalinga Institute precedent. However, regarding addition under section 69C for unjustified interior decoration expenditure, the ITAT set aside the CIT(A)'s order and remanded the matter for fresh adjudication with proper hearing opportunity. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 14:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774047 The ITAT Guwahati dismissed the assessee's jurisdictional challenge under section 127, holding that proper procedure under sections 124(3) and 124(4) was not followed before the AO. The tribunal noted that jurisdictional grievances fall outside ITAT's domain under section 253, citing Kalinga Institute precedent. However, regarding addition under section 69C for unjustified interior decoration expenditure, the ITAT set aside the CIT(A)'s order and remanded the matter for fresh adjudication with proper hearing opportunity. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774047