https://www.taxtmi.com/caselaws?id=64375 The Tribunal concluded that the appeal filed by the assessee against the Director of IT (Exemption) was not maintainable due to lack of jurisdiction. The Tribunal determined that the amendment to Section 253(1)(c) of the IT Act, allowing appeals against such orders, did not apply retrospectively. As a result, the Tribunal found that it lacked jurisdiction to entertain the appeal filed before the effective date of the amendment. The Tribunal rectified its initial order, deeming it null and void, in line with legal principles and the duty to prevent prejudice to any party. en-us Sat, 31 Jan 2009 00:00:00 +0530 Mon, 23 Jul 2012 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64375 The Tribunal concluded that the appeal filed by the assessee against the Director of IT (Exemption) was not maintainable due to lack of jurisdiction. The Tribunal determined that the amendment to Section 253(1)(c) of the IT Act, allowing appeals against such orders, did not apply retrospectively. As a result, the Tribunal found that it lacked jurisdiction to entertain the appeal filed before the effective date of the amendment. The Tribunal rectified its initial order, deeming it null and void, in line with legal principles and the duty to prevent prejudice to any party. Case-Laws Income Tax Sat, 31 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64375