https://www.taxtmi.com/caselaws?id=158939 The appeal was dismissed as the Commissioner's order was deemed without jurisdiction, and the appellant-assessee lacked the right to invoke revisional powers under Section 20 of the Act. The principle of res judicata was found inapplicable, emphasizing that jurisdictional errors cannot be rectified by procedural doctrines. The Court clarified that the Commissioner's order was non est, leading to the dismissal of the Special Appeal. en-us Wed, 13 Sep 1995 00:00:00 +0530 Mon, 11 Nov 2013 15:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158939 The appeal was dismissed as the Commissioner's order was deemed without jurisdiction, and the appellant-assessee lacked the right to invoke revisional powers under Section 20 of the Act. The principle of res judicata was found inapplicable, emphasizing that jurisdictional errors cannot be rectified by procedural doctrines. The Court clarified that the Commissioner's order was non est, leading to the dismissal of the Special Appeal. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158939