https://www.taxtmi.com/caselaws?id=196476 The court upheld the dismissal of the Revenue's appeal by the Income Tax Appellate Tribunal (ITAT). It found that quoting a wrong section does not render the assessment order void ab initio, but in this case, the assessment order was specifically served under a different section, leading to a lack of jurisdiction. The court agreed with the Tribunal's decision, emphasizing that the Assessing Officer had no jurisdiction to pass the order under the relevant section. Consequently, the appeals were dismissed for lack of merit. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196476 The court upheld the dismissal of the Revenue's appeal by the Income Tax Appellate Tribunal (ITAT). It found that quoting a wrong section does not render the assessment order void ab initio, but in this case, the assessment order was specifically served under a different section, leading to a lack of jurisdiction. The court agreed with the Tribunal's decision, emphasizing that the Assessing Officer had no jurisdiction to pass the order under the relevant section. Consequently, the appeals were dismissed for lack of merit. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196476