https://www.taxtmi.com/caselaws?id=404716 The Tribunal found that the Commissioner of Income Tax (Appeals)-11 lacked jurisdiction to pass orders after specific directions were issued, leading to a jurisdictional defect. Additionally, the Tribunal noted the possibility of backdating orders, supported by evidence of omissions in the dispatch register. Consequently, the Tribunal set aside the orders, directing a fresh decision by the respective jurisdictional Commissioner of Income Tax (Appeals) in compliance with the law. Citing the principle that jurisdictional defects invalidate court decrees, all appeals and cross objections were allowed for statistical purposes. en-us Mon, 22 Feb 2021 00:00:00 +0530 Tue, 02 Mar 2021 08:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404716 The Tribunal found that the Commissioner of Income Tax (Appeals)-11 lacked jurisdiction to pass orders after specific directions were issued, leading to a jurisdictional defect. Additionally, the Tribunal noted the possibility of backdating orders, supported by evidence of omissions in the dispatch register. Consequently, the Tribunal set aside the orders, directing a fresh decision by the respective jurisdictional Commissioner of Income Tax (Appeals) in compliance with the law. Citing the principle that jurisdictional defects invalidate court decrees, all appeals and cross objections were allowed for statistical purposes. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404716