https://www.taxtmi.com/caselaws?id=119315 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decision to annul the assessment order. It concluded that the Assessing Officer exceeded his jurisdiction by reclassifying income and conducting a detailed scrutiny under limited scrutiny, violating sections 143(2)(i) and 143(3)(i) of the Income-tax Act. The Tribunal underscored the necessity of adhering to procedural requirements and limitations, emphasizing that an order passed without jurisdiction is invalid. Consequently, the assessment order was deemed null and void, with no further judgment on the merits required. en-us Tue, 31 Jul 2007 00:00:00 +0530 Tue, 06 Feb 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119315 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s decision to annul the assessment order. It concluded that the Assessing Officer exceeded his jurisdiction by reclassifying income and conducting a detailed scrutiny under limited scrutiny, violating sections 143(2)(i) and 143(3)(i) of the Income-tax Act. The Tribunal underscored the necessity of adhering to procedural requirements and limitations, emphasizing that an order passed without jurisdiction is invalid. Consequently, the assessment order was deemed null and void, with no further judgment on the merits required. Case-Laws Income Tax Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119315