Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]

Assessment - Proceedings - Framed - by - Quoting - Wrong - Section - Jurisdiction - ITAT - Declares - Assessment - Void - ab-intio - TAXSCAN

The Amritsar bench of the Income Tax Appellate Tribunal ( ITAT) quashed the assessment order passed by the assessing officer by quoting the wrong section on jurisdiction and declared the order as void ab-initio.  Ajay Kumar, the appellant assessee appealed against the order passed by the Commissioner of Income Tax (Appeals) for confirming the assessment…

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