violative
of principles of natural justice and thus, void-ab-initio.
2. That on the facts, law and in the circumstances of the case ... 144C of the Act and hence, void-
ab-initio, therefore, needs to be quashed/ annulled.
4. That on the facts, law and in the circumstances
making the assessment proceedings u/s 153C r.w.s. 153D void ab
initio which fact is completely ignored ... thus, notice u/s 153C is bad in law, void-ab-initio
5
ITA No.8205/DEL/2025
ITA No.156/DEL/2026
being barred
violative of principles of
natural justice and void-ab-initio.
2. That on the facts and in the circumstances of the case, the Ld.
Assessing ... violative of
principles of natural justice and void-ab-initio."
It is prayed before the Hon'ble Bench that Ground
violative of principles of
natural justice and void-ab-initio.
2. That on the facts and in the circumstances of the case, the Ld.
Assessing ... violative of
principles of natural justice and void-ab-initio."
It is prayed before the Hon'ble Bench that Ground
violative of principles of
natural justice and void-ab-initio.
2. That on the facts and in the circumstances of the case, the Ld.
Assessing ... violative of
principles of natural justice and void-ab-initio."
It is prayed before the Hon'ble Bench that Ground
commencement of the said proceedings and hence, the proceedings
are void ab initio.
It is humbly submitted that the above response was, however, not
taken ... commencement of the said proceedings and
hence, the proceedings are void ab initio." is hereby rejected as the
letter for non-filing
beyond jurisdiction,
bad in law and void-ab-initio
3.1. That the CIT(A) erred on facts and in law in not appreciating that
proceedings ... opinion and barred by limitation thus bad in law and void-ab-
initio.
11. Before us, the ld. AR argued that the assessment
violative of principles of
natural justice and void-ab-initio.
2. That on the facts and in the circumstances of the case, the Ld.
PCIT ... proceedings u/s 263 of the Act against an invalid and void-ab-initio
assessment order u/s 153A
That impugned revision order u/s 263 is nullity and void ab
initio because for present 'unabated 'year there is total lack ... That impugned revision order u/s 263 is nullity and void ab
initio because impugned assessment without doubting
audited / regular books
under s. 147 of
theAct by the AO are illegal and void ab initio. In view of the provisions of s.
153C ... under sec. 148 and proceedings under
sec. 147 as illegal and void ab initio. It was held that Assessing Officer having
not followed procedure under
