https://www.taxtmi.com/caselaws?id=25764 The High Court held in favor of the petitioner, a registered firm, in a case challenging assessment orders under the Income-tax Act, 1961. The Court found that the Commissioner of Income-tax had acted without jurisdiction in setting aside the orders previously modified by the Appellate Assistant Commissioner. Despite procedural delays in filing appeals, the Court granted relief to the petitioner due to the jurisdictional error by the Commissioner and emphasized the importance of considering jurisdictional issues over technicalities. The assessment orders were maintained, and no costs were awarded to either party. en-us Wed, 09 Jul 1986 00:00:00 +0530 Sat, 30 Jan 2010 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25764 The High Court held in favor of the petitioner, a registered firm, in a case challenging assessment orders under the Income-tax Act, 1961. The Court found that the Commissioner of Income-tax had acted without jurisdiction in setting aside the orders previously modified by the Appellate Assistant Commissioner. Despite procedural delays in filing appeals, the Court granted relief to the petitioner due to the jurisdictional error by the Commissioner and emphasized the importance of considering jurisdictional issues over technicalities. The assessment orders were maintained, and no costs were awarded to either party. Case-Laws Income Tax Wed, 09 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25764