https://www.taxtmi.com/caselaws?id=57967 The Tribunal allowed the assessee's additional ground challenging the jurisdiction of the Income Tax Officer under section 104, emphasizing its significance on the matter. The Tribunal set aside the lower authorities' orders and remanded the case for fresh consideration in light of the new ground. The Tribunal also noted a previous order dismissing the revenue's appeal on the tax rate reduction, indicating that the rate issue should be addressed post resolving the jurisdictional challenge. All appeals were treated as allowed for statistical purposes, highlighting the importance of addressing crucial legal issues impacting tax authorities' jurisdiction for a fair examination. en-us Tue, 14 May 1985 00:00:00 +0530 Sun, 06 Feb 2011 03:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57967 The Tribunal allowed the assessee's additional ground challenging the jurisdiction of the Income Tax Officer under section 104, emphasizing its significance on the matter. The Tribunal set aside the lower authorities' orders and remanded the case for fresh consideration in light of the new ground. The Tribunal also noted a previous order dismissing the revenue's appeal on the tax rate reduction, indicating that the rate issue should be addressed post resolving the jurisdictional challenge. All appeals were treated as allowed for statistical purposes, highlighting the importance of addressing crucial legal issues impacting tax authorities' jurisdiction for a fair examination. Case-Laws Income Tax Tue, 14 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57967