Quasi-judicial authority must decide issue of jurisdiction when raised: ITAT Delhi

Abid Ali Khan Vs ITO (ITAT Delhi) Introduction: The recent decisions by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of Abid Ali Khan vs. ITO shed light on the importance of proper inquiry by the Assessing Officer (AO). The appeals, related to the assessment year 2011-12, highlight the tribunal’s directive to conduct a fresh assessment based on available evidence. Detailed Analysis: Abid Ali Khan, an individual engaged in the trading business, filed a return of income for the Assessment Year 2011-12, declaring taxable income at NIL. The scrutiny assessment by JCIT, Range, B...