https://www.taxtmi.com/caselaws?id=458590 The ITAT Delhi held that an AO lacks jurisdiction to declare a previously passed assessment order as null and void and substitute it with another assessment order. The AO had initially passed an assessment order under section 143(3) r.w.s. 144C(3), then attempted to declare it void and issue a fresh order after realizing procedural defects. The tribunal ruled that once an assessment order is communicated, the AO becomes functus officio and cannot modify it except through statutory provisions under sections 147 or 154. Only appellate or revisionary authorities can interfere with assessment orders. The appeal was dismissed, upholding the Commissioner (Appeals) decision declaring the assessment order invalid. en-us Tue, 25 Jul 2023 00:00:00 +0530 Thu, 07 Nov 2024 19:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458590 The ITAT Delhi held that an AO lacks jurisdiction to declare a previously passed assessment order as null and void and substitute it with another assessment order. The AO had initially passed an assessment order under section 143(3) r.w.s. 144C(3), then attempted to declare it void and issue a fresh order after realizing procedural defects. The tribunal ruled that once an assessment order is communicated, the AO becomes functus officio and cannot modify it except through statutory provisions under sections 147 or 154. Only appellate or revisionary authorities can interfere with assessment orders. The appeal was dismissed, upholding the Commissioner (Appeals) decision declaring the assessment order invalid. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458590