https://www.taxtmi.com/caselaws?id=326387 The Tribunal allowed the appeal, quashing the Principal CIT's order under Section 263 of the Income Tax Act. The proceedings against the non-existent company were void ab initio due to a merger, rendering the assessment order cancellation and fresh assessment direction invalid. The Tribunal emphasized jurisdiction must be derived from the law, not parties' actions. en-us Fri, 04 Mar 2016 00:00:00 +0530 Wed, 04 May 2016 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326387 The Tribunal allowed the appeal, quashing the Principal CIT's order under Section 263 of the Income Tax Act. The proceedings against the non-existent company were void ab initio due to a merger, rendering the assessment order cancellation and fresh assessment direction invalid. The Tribunal emphasized jurisdiction must be derived from the law, not parties' actions. Case-Laws Income Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326387