https://www.taxtmi.com/caselaws?id=78815 The court allowed the appeal, setting aside the orders passed by the Assessing Officer, First Appellate Authority, and the Income Tax Appellate Tribunal. The challenge to the assessment order, which was passed beyond the prescribed period under Section 153(1)(a) of the Income Tax Act, was successful. The court held that the assessment order, being passed without jurisdiction due to the violation of the statutory provision, was a nullity. The procedural irregularities in passing the assessment order beyond the prescribed period rendered all further proceedings infructuous, emphasizing that any decision on merits in such a situation would be of no consequence. en-us Fri, 20 Aug 2010 00:00:00 +0530 Sun, 19 Dec 2010 22:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78815 The court allowed the appeal, setting aside the orders passed by the Assessing Officer, First Appellate Authority, and the Income Tax Appellate Tribunal. The challenge to the assessment order, which was passed beyond the prescribed period under Section 153(1)(a) of the Income Tax Act, was successful. The court held that the assessment order, being passed without jurisdiction due to the violation of the statutory provision, was a nullity. The procedural irregularities in passing the assessment order beyond the prescribed period rendered all further proceedings infructuous, emphasizing that any decision on merits in such a situation would be of no consequence. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78815