Taxpayer's Section 154 application for refund interest deemed void due to lack of jurisdiction by Assessing Officer.

Taxpayer's Section 154 application for refund interest deemed void due to lack of jurisdiction by Assessing Officer. https://www.taxtmi.com/highlights?id=18963 AO’s entertainment of application of the assessee u/s 154 for interest on refund itself was quorum-non-judice and any order passed by a non-jurisdictional authority is a nullity in the eyes of law and all subsequent proceeding, emanating from it is also a nullity - AT en-us Fri, 20 Jun 2014 21:36:07 +0530 Fri, 20 Jun 2014 21:36:07 +0530 TaxTMI RSS Generator Taxpayer's Section 154 application for refund interest deemed void due to lack of jurisdiction by Assessing Officer. https://www.taxtmi.com/highlights?id=18963 AO’s entertainment of application of the assessee u/s 154 for interest on refund itself was quorum-non-judice and any order passed by a non-jurisdictional authority is a nullity in the eyes of law and all subsequent proceeding, emanating from it is also a nullity - AT Highlights Income Tax Fri, 20 Jun 2014 21:36:07 +0530 https://www.taxtmi.com/highlights?id=18963