https://www.taxtmi.com/caselaws?id=306203 An assessment made by an officer lacking jurisdiction after transfer of the assessee's case under a CBDT notification was treated as fundamentally void. The court noted that such a jurisdictional defect cannot be cured, validated, or given legal support through appellate proceedings, and the Tribunal cannot examine the merits of an order that is inherently without jurisdiction. On that basis, the appeal before the Tribunal was held not maintainable, and the jurisdictional challenge succeeded in favour of the assessee. 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 An assessment made by an officer lacking jurisdiction after transfer of the assessee's case under a CBDT notification was treated as fundamentally void. The court noted that such a jurisdictional defect cannot be cured, validated, or given legal support through appellate proceedings, and the Tribunal cannot examine the merits of an order that is inherently without jurisdiction. On that basis, the appeal before the Tribunal was held not maintainable, and the jurisdictional challenge succeeded in favour of the assessee. Case-Laws Income Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306203