2022 (7) TMI 1311

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....ndent Through: None J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the order dated 17th May, 2021 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA 6033/Del/2016 & CO 11/DEL/2017 for the Assessment Year 2012-13. 2. Learned counsel for the Appellant states that the ITAT erred in quashing the assessment order passed by the Assessing ....

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....been filing its returns since inception i.e. Assessment Year 2005-06 at the address mentioned at New Delhi. It is pertinent to mention that in the Assessment Year 2012-13 when the assessee's case was selected for scrutiny, the assessee had within a month filed its objection to the jurisdiction of the ITO, Ward-10(2), Kolkata stating that the assessee's jurisdiction lies with Assessing Officer, Ran....