https://www.taxtmi.com/caselaws?id=68946 The Tribunal dismissed the Revenue's appeals due to a delay of 2569 days, citing negligence and inaction as the cause. It determined that the Assessing Officer lacked jurisdiction to make fresh assessments, as the Commissioner of Income-tax (Appeals) had annulled the assessments without directing further action. The Tribunal admitted the assessee's additional ground of appeal, finding the assessments void ab initio for lack of jurisdiction. Consequently, the Tribunal canceled the impugned assessment orders and allowed the assessee's appeals, rendering the Revenue's cross-appeals infructuous. en-us Fri, 30 Nov 2007 00:00:00 +0530 Sat, 06 Jan 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68946 The Tribunal dismissed the Revenue's appeals due to a delay of 2569 days, citing negligence and inaction as the cause. It determined that the Assessing Officer lacked jurisdiction to make fresh assessments, as the Commissioner of Income-tax (Appeals) had annulled the assessments without directing further action. The Tribunal admitted the assessee's additional ground of appeal, finding the assessments void ab initio for lack of jurisdiction. Consequently, the Tribunal canceled the impugned assessment orders and allowed the assessee's appeals, rendering the Revenue's cross-appeals infructuous. Case-Laws Income Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68946