https://www.taxtmi.com/caselaws?id=396210 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals), dismissing the revenue's appeal and the assessee's cross-objection. Emphasizing the significance of jurisdictional compliance and procedural correctness in reassessment proceedings, the Tribunal declared that actions taken without proper jurisdiction are null and void. It reiterated that procedural lapses cannot be rectified retroactively. en-us Fri, 19 Jun 2020 00:00:00 +0530 Thu, 25 Jun 2020 10:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396210 The Tribunal upheld the order of the Commissioner of Income Tax (Appeals), dismissing the revenue's appeal and the assessee's cross-objection. Emphasizing the significance of jurisdictional compliance and procedural correctness in reassessment proceedings, the Tribunal declared that actions taken without proper jurisdiction are null and void. It reiterated that procedural lapses cannot be rectified retroactively. Case-Laws Income Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396210