https://www.taxtmi.com/caselaws?id=107750 An appellate order passed in de novo proceedings was unsustainable where it merely adopted an earlier order already held to be without jurisdiction. An order made without jurisdiction is a nullity and cannot furnish any legal basis or precedent for a later decision. In de novo adjudication, the appellate authority had to examine the issues independently and decide the appeal on merits after hearing the parties. Because the impugned order failed to apply independent mind and simply affirmed the non est earlier order, it was set aside and the matter was remanded for fresh decision by the jurisdictional appellate authority. en-us Thu, 17 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107750 An appellate order passed in de novo proceedings was unsustainable where it merely adopted an earlier order already held to be without jurisdiction. An order made without jurisdiction is a nullity and cannot furnish any legal basis or precedent for a later decision. In de novo adjudication, the appellate authority had to examine the issues independently and decide the appeal on merits after hearing the parties. Because the impugned order failed to apply independent mind and simply affirmed the non est earlier order, it was set aside and the matter was remanded for fresh decision by the jurisdictional appellate authority. Case-Laws Customs Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107750