https://www.taxtmi.com/caselaws?id=793751 Territorial jurisdiction under section 120 depended on the Board's allocation framework, and the assessee's business address, PAN particulars and return details showed Kolkata as the jurisdictional location. On those facts, the Patna Assessing Officer was not shown to have territorial jurisdiction to issue notice under section 143(2) or complete the assessments. The notices and assessment orders issued from Patna were therefore without jurisdiction and were quashed in favour of the assessee. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793751 Territorial jurisdiction under section 120 depended on the Board's allocation framework, and the assessee's business address, PAN particulars and return details showed Kolkata as the jurisdictional location. On those facts, the Patna Assessing Officer was not shown to have territorial jurisdiction to issue notice under section 143(2) or complete the assessments. The notices and assessment orders issued from Patna were therefore without jurisdiction and were quashed in favour of the assessee. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793751