Assessment Validity Challenge Allowed Anytime if Orders Lack Jurisdiction; Consent Cannot Confer Jurisdiction.

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Full Text of the Document

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....Validity of assessment - if the corrigendum dated 16th April, 2014 and the order dated 12th March, 2014 of the Assessing Officer is without jurisdiction, the same can be raised at any time and the principle of estoppel will not apply. Mere consent of parties does not bestow jurisdiction, if the order is beyond jurisdiction.....