https://www.taxtmi.com/caselaws?id=457825 A jurisdictional objection can be raised for the first time before the Tribunal because it goes to the root of the assessment. The assessee had not challenged jurisdiction before the Assessing Officer or the first appellate authority, but the objection was entertained on additional grounds. Since the notices under sections 143(2) and 142(1) were issued by an officer lacking jurisdiction over the assessee, the assessment was held to be bad in law and void ab initio. The challenge to jurisdiction was therefore accepted, and the assessment could not be sustained. en-us Tue, 03 Jan 2023 00:00:00 +0530 Fri, 27 Sep 2024 21:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457825 A jurisdictional objection can be raised for the first time before the Tribunal because it goes to the root of the assessment. The assessee had not challenged jurisdiction before the Assessing Officer or the first appellate authority, but the objection was entertained on additional grounds. Since the notices under sections 143(2) and 142(1) were issued by an officer lacking jurisdiction over the assessee, the assessment was held to be bad in law and void ab initio. The challenge to jurisdiction was therefore accepted, and the assessment could not be sustained. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457825