https://www.taxtmi.com/caselaws?id=370715 A Tribunal order passed by a bench lacking territorial jurisdiction is a nullity, because competence cannot be cured by waiver or by the fact that the point was not raised earlier. The territorial allocation placed Moga within the Amritsar Bench, not the Chandigarh Bench, so the Chandigarh Bench could not validly hear the appeal. That jurisdictional defect was also a mistake apparent from the record under Section 254(2) of the Income-tax Act, since the record itself showed the bench's lack of territorial competence. The Tribunal's order was therefore recalled and the matter remitted to the competent Amritsar Bench for fresh decision. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370715 A Tribunal order passed by a bench lacking territorial jurisdiction is a nullity, because competence cannot be cured by waiver or by the fact that the point was not raised earlier. The territorial allocation placed Moga within the Amritsar Bench, not the Chandigarh Bench, so the Chandigarh Bench could not validly hear the appeal. That jurisdictional defect was also a mistake apparent from the record under Section 254(2) of the Income-tax Act, since the record itself showed the bench's lack of territorial competence. The Tribunal's order was therefore recalled and the matter remitted to the competent Amritsar Bench for fresh decision. Case-Laws Income Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370715