2022 (10) TMI 1250

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Full Text of the Document

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.... heard Mr. Soumen Bhattacharjee, learned standing Counsel appearing for the appellant/revenue. The appeal is admitted on the following substantial questions of law : i) Whether the ITAT has erred in law in quashing the Assessment Order passed by the Assessing Officer by holding that it suffered from lack of territorial jurisdiction and thereby allowing the assessee's appeal without considering ....