https://www.taxtmi.com/caselaws?id=408537 The High Court addressed a challenge to an assessment order under the Income Tax Act, 1961, ruling that the order passed without jurisdiction post 31.03.2021 was invalid. The court set aside the assessment order, notice of demand, and penalty proceedings, allowing the respondent to proceed under Section 144B while ensuring the petitioner's rights. Despite an appeal to CIT(A), the court held that challenging an order passed without jurisdiction was valid, emphasizing that such a decree is null and void. The decision underscored the importance of rectifying jurisdictional defects to uphold the court's authority. en-us Fri, 04 Jun 2021 00:00:00 +0530 Wed, 15 Sep 2021 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408537 The High Court addressed a challenge to an assessment order under the Income Tax Act, 1961, ruling that the order passed without jurisdiction post 31.03.2021 was invalid. The court set aside the assessment order, notice of demand, and penalty proceedings, allowing the respondent to proceed under Section 144B while ensuring the petitioner's rights. Despite an appeal to CIT(A), the court held that challenging an order passed without jurisdiction was valid, emphasizing that such a decree is null and void. The decision underscored the importance of rectifying jurisdictional defects to uphold the court's authority. Case-Laws Income Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408537