Madras HC remanded matter as ITAT didn't adjudicate issue of assumption of jurisdiction by AO u/s 147

INCOME TAX : Where assessee challenged reopening of assessment by Assessing Officer and Tribunal did not render any specific finding on assumption of jurisdiction by Assessing Officer, Tribunal ought to have adjudicated grounds raised by assessee, that is, whether reopening was valid in law and, thus, matter was remitted back to Tribunal

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