Failure to Adjudicate AO’s Jurisdictional Grounds: ITAT Remands Matter to CIT(A) [Read Order]

The Tribunal held that the CIT(A) erred in not adjudicating jurisdictional grounds raised by the assessee regarding the validity of assessment proceedings.
ITAT Raipur - CIT(A) jurisdiction - AO Failure to adjudicate AO jurisdiction - TAXSCAN

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter to the CIT(A) for fresh adjudication after observing that the CIT(A) failed to address the preliminary jurisdictional objections raised by the assessee against the assessment proceedings. Ashta Vinayak Estate (assessee) is a firm which has filed return of income declaring total income…

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