2018 (6) TMI 1824

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.... Mr. R.N. Bandyopadhyay, Adv., Mr. Aniket Mitra, Adv., Mr. Aritra Basu, Adv. And Mr. S. Chatterjee, Adv. ORDER A short ground is urged by the assessee in resisting the appeal being taken up on merits. It is not in dispute that pursuant to a CBDT Notification dated July 30, 2002, the Assessing Officer exercising jurisdiction over the assessee was changed. Despite such position, the Assist....

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....ed by the ACIT-39 at a point of time when ACIT-39 lost jurisdiction over the assessee pursuant to the said CBDT Notification of 2002. Since there was a fundamental error, the Appellate Tribunal dismissed the appeal as incompetent since the order of the Assessing Officer who had no jurisdiction to undertake the assessment qua the assessee could never have been found to be legal or resurrected. ....