https://www.taxtmi.com/caselaws?id=466571 Territorial jurisdiction for assessing a business is governed by the place where business is carried on or the principal place of business, and a PAN address alone does not confer jurisdiction. An assessment completed by an officer who did not have jurisdiction and who did not issue a valid notice under the statutory scrutiny procedure was held void ab initio; consequence: the assessment order was quashed. Evidence of transfer of jurisdiction and consistent assessment history at the correct assessing office established the correct situs for assessment, and absence of any formal transfer order or delegated direction failed to vest jurisdiction in the officer who framed the assessment. 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 for assessing a business is governed by the place where business is carried on or the principal place of business, and a PAN address alone does not confer jurisdiction. An assessment completed by an officer who did not have jurisdiction and who did not issue a valid notice under the statutory scrutiny procedure was held void ab initio; consequence: the assessment order was quashed. Evidence of transfer of jurisdiction and consistent assessment history at the correct assessing office established the correct situs for assessment, and absence of any formal transfer order or delegated direction failed to vest jurisdiction in the officer who framed the assessment. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466571