https://www.taxtmi.com/caselaws?id=468353 Delay in filing the appeal was condoned because the explanation was found cogent and the assessee's delay was attributed to circumstances beyond control, with substantial justice preferred over technical default. The assessment was held invalid for want of jurisdiction because the return was filed before the jurisdictional officer, notice under section 143(2) was issued by that officer, and the case was completed by another officer without any valid transfer under the statutory scheme. The monetary jurisdiction instruction also supported the assessee's objection, and the assessment was quashed as void in law. en-us Fri, 05 Jan 2024 00:00:00 +0530 Thu, 30 Apr 2026 14:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468353 Delay in filing the appeal was condoned because the explanation was found cogent and the assessee's delay was attributed to circumstances beyond control, with substantial justice preferred over technical default. The assessment was held invalid for want of jurisdiction because the return was filed before the jurisdictional officer, notice under section 143(2) was issued by that officer, and the case was completed by another officer without any valid transfer under the statutory scheme. The monetary jurisdiction instruction also supported the assessee's objection, and the assessment was quashed as void in law. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468353