2003 (6) TMI 440 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Gauhati ruled that a return filed by an assessee in Jaipur, instead of Guwahati where income was assessed, should be considered valid if accepted by the Income-tax Officer in Jaipur. The Tribunal dismissed the Revenue's appeal, stating that the return cannot be treated as invalid solely based on jurisdictional issues.