High Court Upholds ITAT Decision: Assessment Order Quashed for Ignoring CBDT Instructions and Jurisdictional Issues.

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....Scrutiny assessment - Instructions issued by CBDT not complied with - Since, in the present case, the question of jurisdiction was to be decided first by the Assessing Officer, which has not been done, the assessment order was quashed being against the instructions of the CBDT - Order of ITAT quashing the order sustained - HC....