https://www.taxtmi.com/caselaws?id=386433 The Tribunal found the notice issued by AO Circle 34(1) to be void ab initio due to lack of jurisdiction and improper service. Consequently, the assessment order was deemed invalid. The appeal was allowed in favor of the assessee, and the case's merits were not assessed due to the legal grounds decision. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386433 The Tribunal found the notice issued by AO Circle 34(1) to be void ab initio due to lack of jurisdiction and improper service. Consequently, the assessment order was deemed invalid. The appeal was allowed in favor of the assessee, and the case's merits were not assessed due to the legal grounds decision. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386433