https://www.taxtmi.com/caselaws?id=285111 The Tribunal found that the Additional Commissioner of Income Tax lacked jurisdiction to pass the assessment order, rendering it null and void. As a result, the penalties imposed under section 271(1)(c) for the relevant assessment years were also annulled. The Tribunal allowed the assessee's appeals and dismissed the revenue's appeals, emphasizing the absence of proper jurisdictional authority for the Additional Commissioner to act as an Assessing Officer. en-us Fri, 16 Aug 2019 00:00:00 +0530 Thu, 26 Dec 2019 17:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285111 The Tribunal found that the Additional Commissioner of Income Tax lacked jurisdiction to pass the assessment order, rendering it null and void. As a result, the penalties imposed under section 271(1)(c) for the relevant assessment years were also annulled. The Tribunal allowed the assessee's appeals and dismissed the revenue's appeals, emphasizing the absence of proper jurisdictional authority for the Additional Commissioner to act as an Assessing Officer. Case-Laws Income Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285111