https://www.taxtmi.com/caselaws?id=433898 The Tribunal ruled that the assessment for Assessment Year 2006-07 was void-ab-initio as it exceeded the limitation period under Section 153C. The Tribunal allowed an additional ground challenging the assessment's jurisdiction, following the precedent set by the Supreme Court. Consequently, the assessment order was set aside solely based on the limitation period issue, rendering other grounds raised moot. en-us Thu, 09 Feb 2023 00:00:00 +0530 Sat, 11 Feb 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433898 The Tribunal ruled that the assessment for Assessment Year 2006-07 was void-ab-initio as it exceeded the limitation period under Section 153C. The Tribunal allowed an additional ground challenging the assessment's jurisdiction, following the precedent set by the Supreme Court. Consequently, the assessment order was set aside solely based on the limitation period issue, rendering other grounds raised moot. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433898