https://www.taxtmi.com/caselaws?id=190775 The Tribunal held that the assessment order passed without following the mandatory procedure under Section 144C was null and void, thus not subject to revision under Section 263. Citing relevant case law, the Tribunal concluded the Commissioner lacked jurisdiction to revise a null order. As the issue was already under appeal, the Commissioner could not intervene. Consequently, the appeals by the assessee were allowed, and the orders under Section 263 and the assessment order were quashed. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 27 Feb 2017 10:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190775 The Tribunal held that the assessment order passed without following the mandatory procedure under Section 144C was null and void, thus not subject to revision under Section 263. Citing relevant case law, the Tribunal concluded the Commissioner lacked jurisdiction to revise a null order. As the issue was already under appeal, the Commissioner could not intervene. Consequently, the appeals by the assessee were allowed, and the orders under Section 263 and the assessment order were quashed. Case-Laws Income Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190775