https://www.taxtmi.com/caselaws?id=65145 The Appellate Tribunal ITAT DELHI-E allowed the appeals by partners of Rama Talkies, holding that the assessments made by the ITO, E-Ward, Ghaziabad for the assessment year 1970-71 were null and void due to lack of jurisdiction. The Tribunal emphasized that jurisdiction is fundamental to the validity of proceedings and rejected the departmental representative's argument that the challenge to jurisdiction could not be raised before the Appellate Authority. The Tribunal upheld the preliminary objection, declaring the orders passed by the ITO, E-Ward, Ghaziabad as null and void, and allowed the appeals in part based on the jurisdictional challenge. en-us Wed, 23 Jan 1985 00:00:00 +0530 Sat, 12 Feb 2011 15:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65145 The Appellate Tribunal ITAT DELHI-E allowed the appeals by partners of Rama Talkies, holding that the assessments made by the ITO, E-Ward, Ghaziabad for the assessment year 1970-71 were null and void due to lack of jurisdiction. The Tribunal emphasized that jurisdiction is fundamental to the validity of proceedings and rejected the departmental representative's argument that the challenge to jurisdiction could not be raised before the Appellate Authority. The Tribunal upheld the preliminary objection, declaring the orders passed by the ITO, E-Ward, Ghaziabad as null and void, and allowed the appeals in part based on the jurisdictional challenge. Case-Laws Income Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65145