https://www.taxtmi.com/caselaws?id=283542 The Tribunal partly allowed the appeal, quashing the assessment order due to jurisdictional discrepancies in the issuance of notices u/s 143(2). The Tribunal admitted additional grounds of appeal based on legal nature, following the precedent set in 'NTPC Ltd. Vs. CIT'. The transfer of the case between Assessing Officers without a proper order u/s 127 further compounded the jurisdictional issues. The assessment order issued beyond the statutory time limit was deemed without jurisdiction, leading to its annulment. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 27 Sep 2019 16:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283542 The Tribunal partly allowed the appeal, quashing the assessment order due to jurisdictional discrepancies in the issuance of notices u/s 143(2). The Tribunal admitted additional grounds of appeal based on legal nature, following the precedent set in 'NTPC Ltd. Vs. CIT'. The transfer of the case between Assessing Officers without a proper order u/s 127 further compounded the jurisdictional issues. The assessment order issued beyond the statutory time limit was deemed without jurisdiction, leading to its annulment. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283542