https://www.taxtmi.com/caselaws?id=306203 The High Court dismissed the appeal (ITAT No. 228 of 2016 and GA No. 1497 of 2016) due to the fundamental jurisdictional error in carrying the appeal to the Appellate Tribunal by an Assessing Officer who had no jurisdiction over the assessee. The Court found the objection raised by the assessee valid, as seeking to revive an order passed without jurisdiction was untenable. The judgment emphasizes the importance of jurisdictional integrity in legal proceedings and upholding due process and authority in tax assessments and appeals. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 16 Jan 2023 20:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306203 The High Court dismissed the appeal (ITAT No. 228 of 2016 and GA No. 1497 of 2016) due to the fundamental jurisdictional error in carrying the appeal to the Appellate Tribunal by an Assessing Officer who had no jurisdiction over the assessee. The Court found the objection raised by the assessee valid, as seeking to revive an order passed without jurisdiction was untenable. The judgment emphasizes the importance of jurisdictional integrity in legal proceedings and upholding due process and authority in tax assessments and appeals. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306203