https://www.taxtmi.com/highlights?id=57731 Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it is not an irregularity in the assessment order, it is a jurisdictional error. The A.O. has no jurisdiction to pass the assessment order unless the JCIT granted approval. - the orders of both the authorities below were set-aside and the entire assessment order as confirmed by C.I.T.(A) are quashed. - AT en-us Mon, 26 Apr 2021 17:05:03 +0530 Mon, 26 Apr 2021 17:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57731 Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it is not an irregularity in the assessment order, it is a jurisdictional error. The A.O. has no jurisdiction to pass the assessment order unless the JCIT granted approval. - the orders of both the authorities below were set-aside and the entire assessment order as confirmed by C.I.T.(A) are quashed. - AT Highlights Income Tax Mon, 26 Apr 2021 17:05:03 +0530 https://www.taxtmi.com/highlights?id=57731