Assessment Validity Challenge Allowed Anytime if Orders Lack Jurisdiction; Consent Cannot Confer Jurisdiction.

Assessment Validity Challenge Allowed Anytime if Orders Lack Jurisdiction; Consent Cannot Confer Jurisdiction. https://www.taxtmi.com/highlights?id=43293 Validity of assessment - if the corrigendum dated 16th April, 2014 and the order dated 12th March, 2014 of the Assessing Officer is without jurisdiction, the same can be raised at any time and the principle of estoppel will not apply. Mere consent of parties does not bestow jurisdiction, if the order is beyond jurisdiction. en-us Sat, 15 Dec 2018 10:00:07 +0530 Sat, 15 Dec 2018 10:00:07 +0530 TaxTMI RSS Generator Assessment Validity Challenge Allowed Anytime if Orders Lack Jurisdiction; Consent Cannot Confer Jurisdiction. https://www.taxtmi.com/highlights?id=43293 Validity of assessment - if the corrigendum dated 16th April, 2014 and the order dated 12th March, 2014 of the Assessing Officer is without jurisdiction, the same can be raised at any time and the principle of estoppel will not apply. Mere consent of parties does not bestow jurisdiction, if the order is beyond jurisdiction. Highlights Income Tax Sat, 15 Dec 2018 10:00:07 +0530 https://www.taxtmi.com/highlights?id=43293