https://www.taxtmi.com/caselaws?id=308742 The Income Tax Appellate Tribunal (ITAT) allowed the respondent's appeal against the assessment order passed by the Principal Commissioner of Income Tax (CIT) due to it being against a non-existing entity. ITAT held that such a jurisdictional defect rendered the assessment proceedings illegal and void, affirming the importance of proper jurisdiction in assessment procedures. The court concurred with ITAT's decision, emphasizing the significance of addressing jurisdictional defects to maintain the legality of orders. The appeal was ultimately dismissed for lacking merit, highlighting the necessity of upholding jurisdictional integrity in assessment proceedings. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 17 Jul 2023 21:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308742 The Income Tax Appellate Tribunal (ITAT) allowed the respondent's appeal against the assessment order passed by the Principal Commissioner of Income Tax (CIT) due to it being against a non-existing entity. ITAT held that such a jurisdictional defect rendered the assessment proceedings illegal and void, affirming the importance of proper jurisdiction in assessment procedures. The court concurred with ITAT's decision, emphasizing the significance of addressing jurisdictional defects to maintain the legality of orders. The appeal was ultimately dismissed for lacking merit, highlighting the necessity of upholding jurisdictional integrity in assessment proceedings. Case-Laws Income Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308742