https://www.taxtmi.com/caselaws?id=194721 The High Court ruled in favor of the Appellant-Assessee, emphasizing the importance of adherence to legal procedures and precedents in the Assessment process. The court held that if an Assessment Order lacks jurisdiction, there is no need to restore the issue to the Assessing Officer for a fresh order. It highlighted the necessity for addressing objections before finalizing Assessments and complying with statutory timelines to prevent unjust consequences for the Assessee. The judgment underscores the significance of conducting Assessments in accordance with the law to safeguard the rights of the Assessee and ensure fairness in tax matters. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 21 Sep 2017 07:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194721 The High Court ruled in favor of the Appellant-Assessee, emphasizing the importance of adherence to legal procedures and precedents in the Assessment process. The court held that if an Assessment Order lacks jurisdiction, there is no need to restore the issue to the Assessing Officer for a fresh order. It highlighted the necessity for addressing objections before finalizing Assessments and complying with statutory timelines to prevent unjust consequences for the Assessee. The judgment underscores the significance of conducting Assessments in accordance with the law to safeguard the rights of the Assessee and ensure fairness in tax matters. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194721