https://www.taxtmi.com/caselaws?id=33049 The court allowed the petition of a Public Charitable & Religious Trust, quashing a notice and Assessment Order for Assessment Year 2005-2006 under the Income Tax Act 1961. The court held that the Income Tax Officer lacked jurisdiction to issue the notice, as the Assessment Order was made by a different authority. Despite attempts to frame an Assessment Order without providing reasons, the court emphasized the importance of complying with legal procedures and supplying reasons before assessment. The respondent authority was ordered to pay costs of Rs.500.00 due to their actions and lack of jurisdiction in issuing the notice. en-us Mon, 09 Feb 2009 00:00:00 +0530 Sun, 19 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33049 The court allowed the petition of a Public Charitable & Religious Trust, quashing a notice and Assessment Order for Assessment Year 2005-2006 under the Income Tax Act 1961. The court held that the Income Tax Officer lacked jurisdiction to issue the notice, as the Assessment Order was made by a different authority. Despite attempts to frame an Assessment Order without providing reasons, the court emphasized the importance of complying with legal procedures and supplying reasons before assessment. The respondent authority was ordered to pay costs of Rs.500.00 due to their actions and lack of jurisdiction in issuing the notice. Case-Laws Income Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33049