https://www.taxtmi.com/highlights?id=92769 ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside. en-us Tue, 23 Sep 2025 08:29:50 +0530 Tue, 23 Sep 2025 08:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92769 ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside. Highlights Income Tax Tue, 23 Sep 2025 08:29:50 +0530 https://www.taxtmi.com/highlights?id=92769