https://www.taxtmi.com/caselaws?id=751619 ITAT Delhi held that assessment order must be quashed when issued by non-jurisdictional AO. Revenue argued that assessee's failure to object within one month under section 124 validates the proceedings under section 292BB. However, ITAT ruled that acts by authorities lacking jurisdiction are void ab initio and cannot be cured by procedural provisions. The defect of want of jurisdiction is not curable under sections 292B/292BB, and failure to dispute jurisdiction under section 124(3) does not permanently waive the right to challenge. Assessment order quashed; assessee's appeal allowed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 19 Apr 2024 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751619 ITAT Delhi held that assessment order must be quashed when issued by non-jurisdictional AO. Revenue argued that assessee's failure to object within one month under section 124 validates the proceedings under section 292BB. However, ITAT ruled that acts by authorities lacking jurisdiction are void ab initio and cannot be cured by procedural provisions. The defect of want of jurisdiction is not curable under sections 292B/292BB, and failure to dispute jurisdiction under section 124(3) does not permanently waive the right to challenge. Assessment order quashed; assessee's appeal allowed. Case-Laws Income Tax Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751619