https://www.taxtmi.com/caselaws?id=786969 Where the assessee specifically contested the legality of reopening and the validity of the notice, the appellate authority must adjudicate those jurisdictional and legal grounds rather than simply setting aside a best judgment assessment and remitting the matter; the tribunal applied the principle that the first appellate authority's power to set aside orders does not permit summary remand when jurisdictional objections under reopening and notice provisions are squarely raised. Outcome: the appellate order was set aside and the matter remitted back to the appellate file with a direction to decide the jurisdictional and procedural grounds after affording the assessee a hearing. en-us Thu, 21 Aug 2025 00:00:00 +0530 Tue, 24 Feb 2026 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786969 Where the assessee specifically contested the legality of reopening and the validity of the notice, the appellate authority must adjudicate those jurisdictional and legal grounds rather than simply setting aside a best judgment assessment and remitting the matter; the tribunal applied the principle that the first appellate authority's power to set aside orders does not permit summary remand when jurisdictional objections under reopening and notice provisions are squarely raised. Outcome: the appellate order was set aside and the matter remitted back to the appellate file with a direction to decide the jurisdictional and procedural grounds after affording the assessee a hearing. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786969