https://www.taxtmi.com/caselaws?id=68687 The tribunal allowed the assessee to raise an additional ground challenging the assessing officer's jurisdiction under sections 158BC/158BD of the IT Act. It held that if the AO's notice is invalid, the entire proceedings would be void. The tribunal remanded the case for a fresh decision on all issues, including the jurisdictional challenge. It emphasized that challenges to the jurisdiction of making block assessments can be raised before any authority for the first time. The tribunal affirmed the right of the assessee to challenge the ITO's jurisdiction to initiate reassessment proceedings at any stage. It clarified that estoppel or res judicata does not bar challenging assessment validity based on lack of valid jurisdiction. en-us Mon, 22 Sep 2008 00:00:00 +0530 Thu, 31 Mar 2011 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68687 The tribunal allowed the assessee to raise an additional ground challenging the assessing officer's jurisdiction under sections 158BC/158BD of the IT Act. It held that if the AO's notice is invalid, the entire proceedings would be void. The tribunal remanded the case for a fresh decision on all issues, including the jurisdictional challenge. It emphasized that challenges to the jurisdiction of making block assessments can be raised before any authority for the first time. The tribunal affirmed the right of the assessee to challenge the ITO's jurisdiction to initiate reassessment proceedings at any stage. It clarified that estoppel or res judicata does not bar challenging assessment validity based on lack of valid jurisdiction. Case-Laws Income Tax Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68687