https://www.taxtmi.com/caselaws?id=755967 Calcutta HC held that a revision order u/s 263 passed by Commissioner of Income Tax IV, Kolkata was void ab initio due to lack of territorial jurisdiction. The court found that CIT 11, Kolkata was the jurisdictional commissioner when the order was passed, not CIT IV. The court ruled that territorial jurisdiction goes to the root of authority and such defects render orders nullity. Section 292BB was held inapplicable as it relates to deemed service, not territorial jurisdiction. The substantial questions of law were answered in favor of the assessee. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755967 Calcutta HC held that a revision order u/s 263 passed by Commissioner of Income Tax IV, Kolkata was void ab initio due to lack of territorial jurisdiction. The court found that CIT 11, Kolkata was the jurisdictional commissioner when the order was passed, not CIT IV. The court ruled that territorial jurisdiction goes to the root of authority and such defects render orders nullity. Section 292BB was held inapplicable as it relates to deemed service, not territorial jurisdiction. The substantial questions of law were answered in favor of the assessee. Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755967