https://www.taxtmi.com/caselaws?id=466571 Territorial jurisdiction under the Income-tax Act, 1961 depends on the assessee's statutory nexus with the area, especially the principal place of business, and not on PAN records alone. The record showed that the assessee's business operations, bank accounts, registrations and managerial control were at Faridabad, with assessments for surrounding years also framed there. In the absence of any order under section 127 and after an earlier transfer of the case from Delhi to Faridabad, the Delhi assessment was found to have been made by an officer lacking jurisdiction. The assessment was therefore quashed as without jurisdiction, bad in law, non est and void ab initio. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 11 Feb 2026 17:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466571 Territorial jurisdiction under the Income-tax Act, 1961 depends on the assessee's statutory nexus with the area, especially the principal place of business, and not on PAN records alone. The record showed that the assessee's business operations, bank accounts, registrations and managerial control were at Faridabad, with assessments for surrounding years also framed there. In the absence of any order under section 127 and after an earlier transfer of the case from Delhi to Faridabad, the Delhi assessment was found to have been made by an officer lacking jurisdiction. The assessment was therefore quashed as without jurisdiction, bad in law, non est and void ab initio. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466571