https://www.taxtmi.com/highlights?id=99910 The ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open. en-us Tue, 19 May 2026 08:18:20 +0530 Tue, 19 May 2026 08:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99910 The ITAT held that the Assessing Officer and the DRP were bound to decide the assessee's jurisdictional objection based on resident status before passing the final assessment order. Because residential status under section 6 was required to be verified from the record, including the passport, and that exercise had not been undertaken, the objection remained unadjudicated and went to the root of jurisdiction. The final assessment order was therefore set aside and the matter remanded to the DRP for adjudication of that issue, while the additions on merits were left open. Highlights Income Tax Tue, 19 May 2026 08:18:20 +0530 https://www.taxtmi.com/highlights?id=99910