https://www.taxtmi.com/caselaws?id=773897 A transfer of an assessment case to another Assessing Officer, if not challenged in the prescribed manner and within time, cannot later be treated by the assessee as void ab initio in subsequent proceedings; the jurisdictional objection failed. However, a tribunal must decide the fresh appeal on the merits of the assessment itself, including the taxability of compensation received for land acquisition, and cannot dismiss it merely by relying on an earlier order that dealt only with Section 263 proceedings. The merits dismissal was therefore set aside and the matter remitted for fresh adjudication. en-us Mon, 05 May 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773897 A transfer of an assessment case to another Assessing Officer, if not challenged in the prescribed manner and within time, cannot later be treated by the assessee as void ab initio in subsequent proceedings; the jurisdictional objection failed. However, a tribunal must decide the fresh appeal on the merits of the assessment itself, including the taxability of compensation received for land acquisition, and cannot dismiss it merely by relying on an earlier order that dealt only with Section 263 proceedings. The merits dismissal was therefore set aside and the matter remitted for fresh adjudication. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773897