https://www.taxtmi.com/caselaws?id=298609 The ITAT Delhi allowed the appeal, stating the assessment order under Section 144 was invalid due to jurisdictional issues. The tribunal emphasized the absence of a valid notice for initiating proceedings under Section 147 by the Assessing Officer who framed the assessment, rendering the assessment order void. Legal principles and precedents highlighting the significance of jurisdiction in assessment proceedings were considered in the decision. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 11 Nov 2021 19:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298609 The ITAT Delhi allowed the appeal, stating the assessment order under Section 144 was invalid due to jurisdictional issues. The tribunal emphasized the absence of a valid notice for initiating proceedings under Section 147 by the Assessing Officer who framed the assessment, rendering the assessment order void. Legal principles and precedents highlighting the significance of jurisdiction in assessment proceedings were considered in the decision. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298609