https://www.taxtmi.com/caselaws?id=245870 The Appellate Tribunal upheld the CIT(A)'s decision, declaring the penalty order null and void due to lack of jurisdiction as the Assessing Officer who imposed the penalty did not have jurisdiction over the assessee at the time. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of proper jurisdiction in penalty imposition under the IT Act and affirming the cancellation of the penalty. The case underscores the necessity of penalties being imposed by officers with jurisdiction and ensuring the assessee's right to challenge penalties within the correct jurisdictional framework. en-us Wed, 02 Apr 2014 00:00:00 +0530 Fri, 11 Apr 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245870 The Appellate Tribunal upheld the CIT(A)'s decision, declaring the penalty order null and void due to lack of jurisdiction as the Assessing Officer who imposed the penalty did not have jurisdiction over the assessee at the time. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of proper jurisdiction in penalty imposition under the IT Act and affirming the cancellation of the penalty. The case underscores the necessity of penalties being imposed by officers with jurisdiction and ensuring the assessee's right to challenge penalties within the correct jurisdictional framework. Case-Laws Income Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245870