https://www.taxtmi.com/caselaws?id=782650 ITAT Ahmedabad held that the assessee's objection to the AO's jurisdiction under s.124(3) was not maintainable as it was raised for the first time before the Tribunal and not before the AO or CIT(A). Section 124 was treated as a self-contained code, and the additional ground on jurisdiction was dismissed. However, the Tribunal found violation of principles of natural justice as CIT(A) relied on the AO's remand report without granting the assessee an opportunity to rebut it. The addition towards alleged long-term capital gains was therefore set aside and the matter remanded to the jurisdictional AO for fresh adjudication after providing due opportunity of hearing. en-us Tue, 25 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782650 ITAT Ahmedabad held that the assessee's objection to the AO's jurisdiction under s.124(3) was not maintainable as it was raised for the first time before the Tribunal and not before the AO or CIT(A). Section 124 was treated as a self-contained code, and the additional ground on jurisdiction was dismissed. However, the Tribunal found violation of principles of natural justice as CIT(A) relied on the AO's remand report without granting the assessee an opportunity to rebut it. The addition towards alleged long-term capital gains was therefore set aside and the matter remanded to the jurisdictional AO for fresh adjudication after providing due opportunity of hearing. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782650