![Tax Recovery Officer Has No Power to Declare Mortgage Void Ab Initio, Can Only Enforce Attachment: Madras HC in Sree Gokulam Chit Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122402-tax-recovery-officer-has-no-power-to-declare-mortgage-void-ab-initio-can-only-enforce-attachment-madras-hc-in-sree-gokulam-chit-case-taxscan.webp "Tax Recovery Officer Has No Power to Declare Mortgage Void Ab Initio, Can Only Enforce Attachment: Madras HC in Sree Gokulam Chit Case [Read Order]")
Tax Recovery Officer Has No Power to Declare Mortgage Void Ab Initio, Can Only Enforce Attachment: Madras HC in Sree Gokulam Chit Case [Read Order]
In a recent judgment, the Madras High Court held that a Tax Recovery Officer has no power to declare a mortgage void ab initio and can only proceed...
![Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120048-bombay-high-court-income-tax-department-void-ab-initio-special-audit-special-audit-approval-din-based-approval-income-tax-special-audit-taxscan.webp "Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]")
![Approval for S. 148 Notice by Incompetent Authority renders Re-assessment Void ab initio: ITAT Quashes Assessment [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116478-approval-for-s-148-notice-by-incompetent-authority-renders-re-assessment-void-ab-initio-itat-quashes-assessment-taxscan.webp "Approval for S. 148 Notice by Incompetent Authority renders Re-assessment Void ab initio: ITAT Quashes Assessment [Read Order]")
![Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Revisionary-Order-Collateral-ITAT-ITAT-Kolkata-Collateral-Proceeding-Non-Existent-Entity-Void-Ab-Initio-taxscan.jpg "Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]")
Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the notice issued under Section 148 of the Income Tax Act, 1961 by the assessing officer without accessing the return filed by...
![Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg "Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]")
Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Adjudication order on the Customs Act is void Ab initio when the Same issue was already Adjudicated Neeraj...
![Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Order-Customs-Act-void-Ab-initio-issue-already-Adjudicated-CESTAT-taxscan.jpg "Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]")
Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) ruled that the advance ruling under section 104(1) of the Central Goods and Service Tax Act, 2017 (CGST) was void...
![Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Advance-ruling-Suppression-of-material-facts-pending-proceedings-CGST-Act-GST-AAR-Suppression-Material-facts-Facts-Void-ab-initio-Void-taxscan.jpg "Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]")
![Assessment Proceedings against a Non-Existent Company is Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Proceedings-Assessment-Non-Existent-Company-Void-Ab-Initio-ITAT-taxscan.jpg "Assessment Proceedings against a Non-Existent Company is Void Ab Initio: ITAT [Read Order]")
No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed the assessment order as void ab initio as there was no variation in income returned by assessee, Super Brands Ltd [UK]. The...
![No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Assessee-ITAT-Assessment-Order-void-ab-initio-taxscan.jpg "No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]")
ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]
Income Tax Appellate Tribunal (ITAT), Kolkata bench consisting of Rajpal Yadav, Vice President and Manish Borad, Accountant Member held that Income Tax Officer (ITO)having no jurisdiction over...
![ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITO-jurisdiction-assessee-notice-ITAT-assessment-proceedings-void-ab-initio-Taxscan.jpg "ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]")
If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]
If assessment order passed under Section 153A was held to be void ab initio, penalty on the additions does not survive, so was held by the Income Tax Appellate Tribunal (ITAT), Ahmedabad. The Appeal...
![If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/assessment-void-ab-initio-penalty-survive-ITAT-taxscan.jpeg "If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]")