The ITAT ruled that it lacked jurisdiction as the Assessing Officer was based in Kolkata
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the revenue’s appeal for lack of jurisdiction and granted liberty to the revenue to approach the appropriate bench. The Revenue-appellant filed an appeal for the Assessment Year (AY) 2006-07, challenging the order of the Commissioner of Income Tax (Appeals)CIT(A), in favor of SICPA…
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