https://www.taxtmi.com/caselaws?id=777880 ITAT, Delhi (AT) held the assessment framed u/s 143(3) by the Addl. CIT was void ab initio for want of jurisdiction, finding no authorization under s.120(4)(b) r/w s.2(7A). The tribunal afforded the revenue opportunity to produce any authorization; none was furnished, and existing coordinate bench and HC precedents were applied. The entire assessment for AY 2014-15 dated 19.12.2016 was quashed and the assessee's additional ground allowed. Liberty granted to the revenue to seek restoration if valid authorization is produced within the statutory time. en-us Fri, 29 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777880 ITAT, Delhi (AT) held the assessment framed u/s 143(3) by the Addl. CIT was void ab initio for want of jurisdiction, finding no authorization under s.120(4)(b) r/w s.2(7A). The tribunal afforded the revenue opportunity to produce any authorization; none was furnished, and existing coordinate bench and HC precedents were applied. The entire assessment for AY 2014-15 dated 19.12.2016 was quashed and the assessee's additional ground allowed. Liberty granted to the revenue to seek restoration if valid authorization is produced within the statutory time. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777880