https://www.taxtmi.com/caselaws?id=443583 The case involved issues regarding the necessity of passing an order under section 163 before treating a party as a representative assessee. The appellant company challenged the assessment order due to the absence of a valid order under section 163, leading to jurisdictional issues. The Hon'ble Bombay High Court emphasized the importance of complying with procedural requirements, and the Tribunal upheld the decision that the assessment order was null and void without the necessary order under section 163. As a result, the Revenue's appeal was dismissed for multiple assessment years. en-us Wed, 31 May 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443583 The case involved issues regarding the necessity of passing an order under section 163 before treating a party as a representative assessee. The appellant company challenged the assessment order due to the absence of a valid order under section 163, leading to jurisdictional issues. The Hon'ble Bombay High Court emphasized the importance of complying with procedural requirements, and the Tribunal upheld the decision that the assessment order was null and void without the necessary order under section 163. As a result, the Revenue's appeal was dismissed for multiple assessment years. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443583