https://www.taxtmi.com/caselaws?id=191660 The Tribunal deemed the assessment order for the assessment year 2009-10, passed by Ld. CIT(A)-XXXI, New Delhi, as a nullity due to non-compliance with section 153C of the Income Tax Act. The order was quashed based on a similar case precedent from the Hon'ble Delhi High Court, leading to the allowance of the appeal and setting aside of the assessment order. The case emphasized the importance of statutory interpretation, procedural compliance, and the application of legal precedents in ensuring fairness in the assessment process under the Income Tax Act. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 12 Apr 2017 09:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191660 The Tribunal deemed the assessment order for the assessment year 2009-10, passed by Ld. CIT(A)-XXXI, New Delhi, as a nullity due to non-compliance with section 153C of the Income Tax Act. The order was quashed based on a similar case precedent from the Hon'ble Delhi High Court, leading to the allowance of the appeal and setting aside of the assessment order. The case emphasized the importance of statutory interpretation, procedural compliance, and the application of legal precedents in ensuring fairness in the assessment process under the Income Tax Act. Case-Laws Income Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191660