https://www.taxtmi.com/caselaws?id=215481 The High Court dismissed the writ petition, vacated interim orders, and directed the Tribunal to expedite appeal hearings. Upholding the Tribunal's stay on assessment proceedings and directive to produce records, the court stressed the CIT's need for independent decision-making and ruled that res judicata and estoppel do not apply to jurisdictional challenges. The court emphasized the fundamental nature of jurisdiction, allowing challenges at any stage, including collateral proceedings. en-us Fri, 03 Aug 2012 00:00:00 +0530 Thu, 19 Nov 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215481 The High Court dismissed the writ petition, vacated interim orders, and directed the Tribunal to expedite appeal hearings. Upholding the Tribunal's stay on assessment proceedings and directive to produce records, the court stressed the CIT's need for independent decision-making and ruled that res judicata and estoppel do not apply to jurisdictional challenges. The court emphasized the fundamental nature of jurisdiction, allowing challenges at any stage, including collateral proceedings. Case-Laws Income Tax Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215481