https://www.taxtmi.com/caselaws?id=791849 Residential status was central to determining jurisdiction and the competent authority for final assessment. The assessee had raised a specific jurisdictional objection before the Dispute Resolution Panel, but that issue was not adjudicated. The record indicated that residential status had to be verified against relevant material, including the passport and period of stay in India, before a valid assessment could be finalised. Because neither the Assessing Officer nor the Dispute Resolution Panel examined this foundational question, the final assessment order was treated as unsustainable in its existing form and the matter was remanded for adjudication of residential status and jurisdiction. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791849 Residential status was central to determining jurisdiction and the competent authority for final assessment. The assessee had raised a specific jurisdictional objection before the Dispute Resolution Panel, but that issue was not adjudicated. The record indicated that residential status had to be verified against relevant material, including the passport and period of stay in India, before a valid assessment could be finalised. Because neither the Assessing Officer nor the Dispute Resolution Panel examined this foundational question, the final assessment order was treated as unsustainable in its existing form and the matter was remanded for adjudication of residential status and jurisdiction. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791849