https://www.taxtmi.com/caselaws?id=334106 The High Court declared the assessment and demand notice issued by the Income Tax Officer (Exemptions), Muzaffarpur, for the assessment year 2013-14 under Section 143(3) of the Income-tax Act, 1961, as void ab initio due to lack of jurisdiction. The Court quashed the assessment and granted liberty to the Revenue for reassessment in compliance with the law and a specific CBDT notification. The writ petition was allowed without costs, rectifying the jurisdictional errors in the assessment process. en-us Thu, 27 Oct 2016 00:00:00 +0530 Thu, 03 Nov 2016 18:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334106 The High Court declared the assessment and demand notice issued by the Income Tax Officer (Exemptions), Muzaffarpur, for the assessment year 2013-14 under Section 143(3) of the Income-tax Act, 1961, as void ab initio due to lack of jurisdiction. The Court quashed the assessment and granted liberty to the Revenue for reassessment in compliance with the law and a specific CBDT notification. The writ petition was allowed without costs, rectifying the jurisdictional errors in the assessment process. Case-Laws Income Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334106