CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur

Advertisement Ayush Jindal Vs ITO (ITAT Raipur) Raipur ITAT: CIT(A) Must Decide Jurisdictional Challenge Before Remanding Reassessment to AO The Raipur ITAT held that where an assessee specifically challenges the validity of reassessment proceedings, the CIT(A)/NFAC is duty-bound to adjudicate that jurisdictional issue first. The first appellate authority cannot bypass such a legal ground and simply remand the matter to the Assessing Officer for fresh assessment. In the present case, the Assessing Officer reopened the assessment under sections 147/148 and, due to the assessee’s non-co...