https://www.taxtmi.com/caselaws?id=433152 The Tribunal quashed the assessment order passed by the AO of National e-Assessment Centre, Delhi for the assessment year 2018-19 due to lack of jurisdiction, as the case was centralized with Central Circle 3(1), Chennai. The Tribunal found that the assessment order was passed without authority as the case had been centralized before the order date, following instructions from the CBDT regarding cases with impounded material. Consequently, the Tribunal ruled the assessment by the non-jurisdictional AO as invalid in law and allowed the assessee's appeal. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 08:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433152 The Tribunal quashed the assessment order passed by the AO of National e-Assessment Centre, Delhi for the assessment year 2018-19 due to lack of jurisdiction, as the case was centralized with Central Circle 3(1), Chennai. The Tribunal found that the assessment order was passed without authority as the case had been centralized before the order date, following instructions from the CBDT regarding cases with impounded material. Consequently, the Tribunal ruled the assessment by the non-jurisdictional AO as invalid in law and allowed the assessee's appeal. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433152