AO’s entertainment of application of the assessee u/s 154 for ...

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

June 20, 2014

Case Laws Income Tax AT

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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AO’s entertainment of application of the assessee u/s 154 for ...

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

June 20, 2014

Case Laws Income Tax AT

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