2023 (2) TMI 1173

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..... For the Respondent : Mr S. Krishnan and Mr Amandeep Mehta, Advs. ORDER 1. We have heard the counsel for the parties in the above-captioned matter. 2. This appeal was admitted on 16.02.2018, when the coordinate bench framed the following question of law: "(1) Whether the Income Tax Appellate Tribunal (ITAT) fell into error in holding that the reassessment under Sections 147/148 of the Incom....

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....bunal"] erred in admitting and adjudicating the additional ground concerning jurisdictional defect, in the reasons recorded by the Assessing Officer, even when no such ground was raised before the first appellate authority i.e., the Commissioner of Income Tax (Appeals)? (ii) Whether the Tribunal misdirected itself in law in holding that the reasons recorded by the Assessing Officer for triggerin....