2026 (7) TMI 2018

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....hat there is no dispute about invalidity of the impugned assessment order. Therefore, undoubtedly the assessment order is invalid. It is an undisputed fact that the impugned assessment order is invalid in the eyes of law. Both the ld. Members are in agreement with the contention of the assessee that in absence of any valid notice under section 143(2) of the Act by AO/AC/DC having jurisdiction over the assessee, the impugned assessment is invalid. But the only difference of opinion expressed by the Judicial Member is that the assessee could not challenge the validity of assessment proceedings during the collateral proceedings/penalty proceedings since the assessment order attains finality. 15. Now the only issue before me is that as....

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....e Hon'ble Supreme Court in the case of National Thermal Power Co. Limited -vs.- CIT (1998) 229 ITR 383 (SC), wherein it was held that "it is open to the assessee to set up/raise the question of validity of assessment in the appeal against the levy of penalty. Since the question of validity of assessment made in the matter is raised, which is a pure question of law and not involving any investigation in to the facts as the same are on record". 17. The recent judgment of the Hon'ble Supreme Court in the case of Kiran Singh vs. Chaman Paswan reported in AIR 1954 SC 340 at page 342, wherein it was categorically held as under: "It is a fundamental principle well established that a decree passed by a court without jurisdicti....