https://www.taxtmi.com/caselaws?id=262136 The Court upheld that the Assessing Officer (AO) lacked jurisdiction to pass multiple Assessment Orders for the same year without initiating fresh proceedings. The second unauthorized Assessment Order did not follow proper procedure and was invalid as it was for an already concluded year. Section 292B of the Income Tax Act does not validate orders that lack jurisdiction. The AO's order to comply with Tribunal directions was deemed an Assessment Order, not administrative. The appeal was dismissed as no substantial legal question arose, emphasizing adherence to due process and jurisdictional boundaries. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 03 Aug 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262136 The Court upheld that the Assessing Officer (AO) lacked jurisdiction to pass multiple Assessment Orders for the same year without initiating fresh proceedings. The second unauthorized Assessment Order did not follow proper procedure and was invalid as it was for an already concluded year. Section 292B of the Income Tax Act does not validate orders that lack jurisdiction. The AO's order to comply with Tribunal directions was deemed an Assessment Order, not administrative. The appeal was dismissed as no substantial legal question arose, emphasizing adherence to due process and jurisdictional boundaries. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262136