https://www.taxtmi.com/caselaws?id=286674 The appeals by the Revenue were dismissed due to inordinate delay in filing and lack of jurisdiction by the ACIT, Circle-39, Kolkata. The Tribunal held that fundamental jurisdictional defects are not curable under Section 292B and that condoning the delay would contravene judicial discipline and earlier orders. Consequently, the cross objections by the Assessee were also dismissed. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 10 Mar 2020 09:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286674 The appeals by the Revenue were dismissed due to inordinate delay in filing and lack of jurisdiction by the ACIT, Circle-39, Kolkata. The Tribunal held that fundamental jurisdictional defects are not curable under Section 292B and that condoning the delay would contravene judicial discipline and earlier orders. Consequently, the cross objections by the Assessee were also dismissed. Case-Laws Income Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286674