https://www.taxtmi.com/caselaws?id=371995 The Court dismissed the appeal challenging the assessment order's validity, finding that the corrigendum issued after the time limit was impermissible. The Assessing Officer's failure to follow tribunal directions rendered the subsequent proceedings without jurisdiction. The Court emphasized procedural compliance in assessment proceedings, requiring a valid draft assessment order before a final order. Rejecting the argument of estoppel, the Court held that consent does not confer jurisdiction if the order exceeds legal limits. The judgment reaffirmed the importance of adhering to statutory requirements and tribunal directives in tax assessments, with no substantial question of law found in the case. en-us Mon, 03 Dec 2018 00:00:00 +0530 Fri, 01 May 2026 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371995 The Court dismissed the appeal challenging the assessment order's validity, finding that the corrigendum issued after the time limit was impermissible. The Assessing Officer's failure to follow tribunal directions rendered the subsequent proceedings without jurisdiction. The Court emphasized procedural compliance in assessment proceedings, requiring a valid draft assessment order before a final order. Rejecting the argument of estoppel, the Court held that consent does not confer jurisdiction if the order exceeds legal limits. The judgment reaffirmed the importance of adhering to statutory requirements and tribunal directives in tax assessments, with no substantial question of law found in the case. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371995