https://www.taxtmi.com/highlights?id=103167 Jurisdictional defect in an assessment may be raised in collateral penalty proceedings where the assessment was made without a valid notice under section 143(2) from the jurisdictional Assessing Officer. An order made without jurisdiction is a nullity and may be challenged whenever enforcement or reliance is attempted, notwithstanding that the assessment has attained finality. Because the assessment was invalid and non est, the consequential penalty order was quashed. en-us Fri, 28 Aug 2026 20:47:13 +0530 Fri, 28 Aug 2026 20:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103167 Jurisdictional defect in an assessment may be raised in collateral penalty proceedings where the assessment was made without a valid notice under section 143(2) from the jurisdictional Assessing Officer. An order made without jurisdiction is a nullity and may be challenged whenever enforcement or reliance is attempted, notwithstanding that the assessment has attained finality. Because the assessment was invalid and non est, the consequential penalty order was quashed. Highlights Income Tax Fri, 28 Aug 2026 20:47:13 +0530 https://www.taxtmi.com/highlights?id=103167