https://www.taxtmi.com/caselaws?id=55124 The Tribunal upheld the Dy. CIT(A)'s decision to cancel the ITO's order treating the firm as unregistered under section 185 of the Income Tax Act. It emphasized that the ITO's incorrect application of sections 185 and 186 amounted to a lack of jurisdiction, not a procedural error, leading to the order's invalidation. The Tribunal clarified that the error was jurisdictional, not procedural, necessitating the cancellation of the order. Consequently, the appeal was dismissed, highlighting the significance of adhering to jurisdictional requirements in tax proceedings. en-us Mon, 01 Jul 1991 00:00:00 +0530 Tue, 23 Nov 2010 17:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55124 The Tribunal upheld the Dy. CIT(A)'s decision to cancel the ITO's order treating the firm as unregistered under section 185 of the Income Tax Act. It emphasized that the ITO's incorrect application of sections 185 and 186 amounted to a lack of jurisdiction, not a procedural error, leading to the order's invalidation. The Tribunal clarified that the error was jurisdictional, not procedural, necessitating the cancellation of the order. Consequently, the appeal was dismissed, highlighting the significance of adhering to jurisdictional requirements in tax proceedings. Case-Laws Income Tax Mon, 01 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55124