https://www.taxtmi.com/caselaws?id=14837 The High Court ruled in favor of the Department, setting aside the Tribunal's decision to annul assessments due to violations of natural justice. The court emphasized that irregularities do not necessarily warrant annulment unless jurisdiction is lacking. It distinguished between lack of jurisdiction and irregular exercise of authority, stating that violations of natural justice impact the legality but not the jurisdiction of an order. The High Court upheld the Commissioner of Income-tax (Appeals) decision to remit the matter back to the Assessing Officer, highlighting the importance of procedural fairness in assessment proceedings. en-us Fri, 08 Sep 2000 00:00:00 +0530 Thu, 23 Jul 2009 15:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14837 The High Court ruled in favor of the Department, setting aside the Tribunal's decision to annul assessments due to violations of natural justice. The court emphasized that irregularities do not necessarily warrant annulment unless jurisdiction is lacking. It distinguished between lack of jurisdiction and irregular exercise of authority, stating that violations of natural justice impact the legality but not the jurisdiction of an order. The High Court upheld the Commissioner of Income-tax (Appeals) decision to remit the matter back to the Assessing Officer, highlighting the importance of procedural fairness in assessment proceedings. Case-Laws Income Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14837