Taxpayer's Section 154 application for refund interest deemed void due to lack of jurisdiction by Assessing Officer.

AO’s entertainment of application of the assessee u/s 154 for interest on refund itself was quorum-non-judice and any order passed by a non-jurisdictional authority is a nullity in the eyes of law and all subsequent proceeding, emanating from it is also a nullity - AT .....

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