https://www.taxtmi.com/caselaws?id=778826 An order under sections 201(1) and 201(1A) was held unsustainable where the assessee's registered office had shifted to Gurgaon, the TDS returns were filed under the new TAN, and the record showed that the relevant TDS jurisdiction lay with Gurgaon. Because the Delhi TDS authority passed the order despite lacking territorial jurisdiction, the jurisdictional challenge succeeded and the order was declared invalid and void ab initio. The merits were not examined. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 11:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778826 An order under sections 201(1) and 201(1A) was held unsustainable where the assessee's registered office had shifted to Gurgaon, the TDS returns were filed under the new TAN, and the record showed that the relevant TDS jurisdiction lay with Gurgaon. Because the Delhi TDS authority passed the order despite lacking territorial jurisdiction, the jurisdictional challenge succeeded and the order was declared invalid and void ab initio. The merits were not examined. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778826