153A r.w.s. 143(3) of
the Act are void ab initio being bad in law. The ld. Counsel submitted that before ... dated 30.03.2014 is void ab initio and bad in law as the AO did not assume valid
3
ITAs No.6675, 6676 & 6677
pursuant to such invalid notice is
bad in law and void-ab-initio and liable to be quashed.
2. That on the facts and circumstances ... illegal and
void. Consequently, the reassessment proceedings and order in
pursuant to the illegal notice u/s 148 are also void ab initio and
liable
beyond jurisdiction, bad in law and
void ab initio.
2. That on the facts and in the circumstances of the case ... assessee vehemently stated that the assessment order dated
21.06.2019 is void ab initio. It is the say of the ld. counsel for the
assessee that
order and
sustaining the addition made by Ld. AO is illegal void ab
initio, contrary to law and facts, beyond jurisdiction and
beyond the scope ... being without
jurisdiction and bad in law the assessment order is void ab initio.
The ld. Counsel submits that a search and seizure operation
dissolved company B.J .N. Holdings Ltd. are ille gal, void ab-
initio and bad in law. The refo re, the Assessment Orde rs passed ... final
assessment order on the gro und that it was void ab initio , having bee n
passed in the name of a non-e xistent
invalid and non-est DRP directions is bad
in law and void-ab-initio.
6. CBDT Circulars are binding on the Revenue:
6.1 The Appellant ... such invalid and void DRP directions may
kindly be held to be bad in law and void-ab-initio and accordingly,
may kindly be ordered
holding that the reassessment proceedings
were barred by limitation and therefore, void-ab-initio. This in
spite the facts that the sanction ... therefore, void abinitio. We, therefore, hold that
such reassess ment proceedings initiated by the Assessing Officer is
bad in law and void ab-initio. Accordingly
Income Tax Act, therefore, such assessment is void ab initio
and liable to be quashed.
2. On the facts and circumstances of the case ... invalid and void-ab-initio for want of valid notice
u/s 143(2) as per law as evident form fact that when return
passed in the name of a nonexistent entity, is illegal
and void ab-initio.
14. On the circumstances and facts of the case, the reassessment ... company. It was
submitted that as such the assessment order is void ab initio. Reliance was
ITA No. 6136/Del/2016
Rathi Ceramics
That the order of the Assessing Officer JCIT, Hisar was void-ab-
initio, without jurisdiction, for want of mandatory permissions of
CIT, Hisar Range ... That the order of the Assessing Officer, JCIT, Hisar was void-ab-
initio, without jurisdiction, for want of mandatory permissions of CIT, Hisar
Range
