https://www.taxtmi.com/caselaws?id=68623 Cross-appeals were filed against the CIT(A) order for the assessment year 2001-02, with the main issue being the validity of the notice issued under sections 147/148 to a non-existing firm despite the individual assessee having already filed the return. The ITAT allowed the additional ground challenging jurisdiction, ruling that the notice was invalid and the subsequent proceedings null and void. The assessment order was quashed, emphasizing the significance of correct jurisdiction in issuing notices and adherence to legal procedures. The ITAT sided with the assessee, dismissing the Department's appeal. en-us Fri, 28 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68623 Cross-appeals were filed against the CIT(A) order for the assessment year 2001-02, with the main issue being the validity of the notice issued under sections 147/148 to a non-existing firm despite the individual assessee having already filed the return. The ITAT allowed the additional ground challenging jurisdiction, ruling that the notice was invalid and the subsequent proceedings null and void. The assessment order was quashed, emphasizing the significance of correct jurisdiction in issuing notices and adherence to legal procedures. The ITAT sided with the assessee, dismissing the Department's appeal. Case-Laws Income Tax Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68623