https://www.taxtmi.com/caselaws?id=7789 The court held that the assessment order dated 22nd March 1965 was without jurisdiction as the Income-tax Officer's assumption of jurisdiction under Section 144 was based on non-compliance with a notice under Section 131, which was not a valid ground. The court emphasized that a tribunal of limited jurisdiction cannot assume jurisdiction on a wrong finding of a collateral fact. Consequently, the assessment order and notice of demand were quashed, with directions for the respondents to refrain from enforcing them, while leaving open the possibility for lawful proceedings. No costs were awarded. en-us Mon, 20 Jan 1969 00:00:00 +0530 Thu, 19 Mar 2009 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7789 The court held that the assessment order dated 22nd March 1965 was without jurisdiction as the Income-tax Officer's assumption of jurisdiction under Section 144 was based on non-compliance with a notice under Section 131, which was not a valid ground. The court emphasized that a tribunal of limited jurisdiction cannot assume jurisdiction on a wrong finding of a collateral fact. Consequently, the assessment order and notice of demand were quashed, with directions for the respondents to refrain from enforcing them, while leaving open the possibility for lawful proceedings. No costs were awarded. Case-Laws Income Tax Mon, 20 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7789