Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by the Tribunal is not to have made specific observation to compel the assessing authority to deal with the objection as to jurisdiction - Once the matter is engaging the attention of the original authority, it is advisable that the assessee may raise a preliminary issue of lack of jurisdiction as well. Only if the authority is sat..... .....

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