https://www.taxtmi.com/caselaws?id=60101 The CIT (Appeals) upheld the cancellation of assessments for the years 1985-86 and 1986-87, determining that the jurisdiction should be at Siliguri, not Calcutta, based on the Industrial Trust Ltd. case. The delay in filing departmental appeals was condoned, and the Assessing Officer's jurisdiction and competence were scrutinized, leading to the assessments in Calcutta being deemed null and void due to a double assessment issue. The Assessing Officer's failure to adhere to legal procedures and provisions, such as section 124 requirements, further supported the cancellation of the assessments. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 03 Jan 2011 17:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60101 The CIT (Appeals) upheld the cancellation of assessments for the years 1985-86 and 1986-87, determining that the jurisdiction should be at Siliguri, not Calcutta, based on the Industrial Trust Ltd. case. The delay in filing departmental appeals was condoned, and the Assessing Officer's jurisdiction and competence were scrutinized, leading to the assessments in Calcutta being deemed null and void due to a double assessment issue. The Assessing Officer's failure to adhere to legal procedures and provisions, such as section 124 requirements, further supported the cancellation of the assessments. Case-Laws Income Tax Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60101