https://www.taxtmi.com/caselaws?id=345749 The Tribunal found that the transfer of the case from one Assessing Officer to another under section 148 of the Income Tax Act lacked proper authorization, rendering the assessment order without jurisdiction. Citing relevant provisions of the Act and a prior decision, the Tribunal held the assessment order as void ab initio and illegal. Consequently, the Tribunal allowed the appeal, setting aside the assessment order and providing relief to the assessee due to jurisdictional irregularities. en-us Fri, 10 Mar 2017 00:00:00 +0530 Wed, 26 Jul 2017 08:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345749 The Tribunal found that the transfer of the case from one Assessing Officer to another under section 148 of the Income Tax Act lacked proper authorization, rendering the assessment order without jurisdiction. Citing relevant provisions of the Act and a prior decision, the Tribunal held the assessment order as void ab initio and illegal. Consequently, the Tribunal allowed the appeal, setting aside the assessment order and providing relief to the assessee due to jurisdictional irregularities. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345749