Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable

Eyegear Optics India Private Limited Vs DCIT (ITAT Hyderabad) ITAT Hyderabad held that it is not obligatory on the part of the CIT(A) to set aside all the best judgment assessment orders passed u/s 144 of the Income Tax Act to the file of the AO. CIT(A) is obligated to address the grievance of validity of jurisdiction assumed by AO for initiating reassessment proceeding. Facts- AO based on information that the assessee company had debited an amount of Rs.4.17 crores (Approx.) towards referral fees paid to doctors, which was not an allowable expenditure u/s 37(1) of the Act, reopened its case u...