2022 (10) TMI 1250

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..... the ITAT has erred in law in quashing the Assessment Order passed by the AO by holding that it suffered from lack of territorial jurisdiction and thereby allowing the assessee s appeal without considering the fact that as on the date of passing Assessment Order, the Pan was with the ITO, Wd.9(1), Kolkata from 12/12/2002 to 31/05/2018 ? ii) Whether the plea of territorial jurisdiction raised at the .....

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..... rned standing Counsel appearing for the appellant/revenue. The appeal is admitted on the following substantial questions of law : i) Whether the ITAT has erred in law in quashing the Assessment Order passed by the Assessing Officer by holding that it suffered from lack of territorial jurisdiction and thereby allowing the assessee s appeal without considering the fact that as on the date of passing .....

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