https://www.taxtmi.com/caselaws?id=173219 The Tribunal did not declare the assessment order framed by the Addl. ITO, Guna as a nullity, citing initial jurisdiction of the ITO, Guna, when proceedings were validly commenced. The Tribunal found procedural irregularities in the assessment process post the Commissioner's transfer order, directing the competent ITO to reassess the case. The Tribunal upheld its decision against the assessee, setting aside the AAC's order and confirming the need for reassessment by the competent ITO due to jurisdictional issues. en-us Fri, 26 Aug 1994 00:00:00 +0530 Sat, 06 Jun 2026 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173219 The Tribunal did not declare the assessment order framed by the Addl. ITO, Guna as a nullity, citing initial jurisdiction of the ITO, Guna, when proceedings were validly commenced. The Tribunal found procedural irregularities in the assessment process post the Commissioner's transfer order, directing the competent ITO to reassess the case. The Tribunal upheld its decision against the assessee, setting aside the AAC's order and confirming the need for reassessment by the competent ITO due to jurisdictional issues. Case-Laws Income Tax Fri, 26 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173219