Non-adjudication of legal ground of jurisdiction by CIT(A) not justified: ITAT Raipur

Ashta Vinayak Estate Vs ACIT (ITAT Raipur) ITAT Raipur held that CIT(A) is duty bound to dispose of all the grounds raised by assessee. Since CIT(A) failed to adjudicate the legal ground raised by the assessee challenging the assumption of jurisdiction by AO, the matter is restored back to CIT(A) for adjudicaton of legal ground. Facts- The case of assessee was selected through compulsory manual Statutory notices u/s 143(2) was issued on 21.09.2017. Further, notice u/s 142(1) dated 08.12.2018 and 10.12.2018 were issued, seeking details of sales & purchases of lands, producing books of accou...