https://www.taxtmi.com/caselaws?id=286768 The High Court held that lack of jurisdiction renders proceedings null and void, emphasizing that consent or acquiescence cannot confer jurisdiction. The court cited precedents to establish that jurisdiction must be conferred by statute, not by parties' actions. The court dismissed the appeal challenging an assessment order passed by an officer lacking jurisdiction, stating that failure to raise the objection before the Assessing Officer initially did not make the assessment order final. No substantial question of law arose, leading to the dismissal of the appeal. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 14 Mar 2020 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286768 The High Court held that lack of jurisdiction renders proceedings null and void, emphasizing that consent or acquiescence cannot confer jurisdiction. The court cited precedents to establish that jurisdiction must be conferred by statute, not by parties' actions. The court dismissed the appeal challenging an assessment order passed by an officer lacking jurisdiction, stating that failure to raise the objection before the Assessing Officer initially did not make the assessment order final. No substantial question of law arose, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286768