https://www.taxtmi.com/caselaws?id=287388 Once CBDT validly assigned exemption cases to the Commissioner of Income-tax (Exemption), Kolkata under section 120, jurisdiction over the assessee's charitable trust case stood transferred from Shillong. The Principal Commissioner of Income Tax, Shillong issued the revisional notice and order under section 263 after that transfer, so he lacked territorial and subject-matter jurisdiction. An order passed without jurisdiction is a nullity and cannot be sustained. The revisional order was therefore invalid and was set aside, with the assessee's jurisdictional challenge succeeding. en-us Mon, 03 Jun 2019 00:00:00 +0530 Mon, 13 Apr 2020 11:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287388 Once CBDT validly assigned exemption cases to the Commissioner of Income-tax (Exemption), Kolkata under section 120, jurisdiction over the assessee's charitable trust case stood transferred from Shillong. The Principal Commissioner of Income Tax, Shillong issued the revisional notice and order under section 263 after that transfer, so he lacked territorial and subject-matter jurisdiction. An order passed without jurisdiction is a nullity and cannot be sustained. The revisional order was therefore invalid and was set aside, with the assessee's jurisdictional challenge succeeding. Case-Laws Income Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287388