https://www.taxtmi.com/caselaws?id=302716 The Tribunal found that the Joint Commissioner of Income Tax (JCIT) did not have jurisdiction over the case, rendering the assessment order null and void. The Tribunal quashed the order due to lack of jurisdiction. Regarding the validity of the assessment order under Section 144C of the Income Tax Act, the Tribunal held that the provisions were applicable for the relevant assessment year. The Tribunal dismissed the additional grounds raised by the assessee and partly allowed the appeal. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 13 Jun 2022 20:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302716 The Tribunal found that the Joint Commissioner of Income Tax (JCIT) did not have jurisdiction over the case, rendering the assessment order null and void. The Tribunal quashed the order due to lack of jurisdiction. Regarding the validity of the assessment order under Section 144C of the Income Tax Act, the Tribunal held that the provisions were applicable for the relevant assessment year. The Tribunal dismissed the additional grounds raised by the assessee and partly allowed the appeal. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302716