Income Tax Officer's Order for Muzaffarpur Trust Void Due to Lack of Jurisdiction, Not Just Procedural Error.

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....Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the Trust, which do not claim exemption from payment of taxes - the order is void ab initio and cannot be regarded as a mere irregularity. - HC....