https://www.taxtmi.com/caselaws?id=770257 SC upheld ITAT's decision quashing an assessment order due to jurisdictional defect. The AO lacked proper jurisdiction to issue the notice and assessment under Section 143(3) of Income Tax Act. Despite potential tax evasion allegations, the Court prioritized procedural validity, ruling that jurisdictional competence is fundamental to assessment proceedings. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770257 SC upheld ITAT's decision quashing an assessment order due to jurisdictional defect. The AO lacked proper jurisdiction to issue the notice and assessment under Section 143(3) of Income Tax Act. Despite potential tax evasion allegations, the Court prioritized procedural validity, ruling that jurisdictional competence is fundamental to assessment proceedings. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770257