under section 147 / 148 of the I.T. Act to be void abinitio; (3)
Addition of Rs.98 lakhs on account of share capital / share ... assessee submitted
that notice4 issued under section 148 is illegal and void
abinitio and that there were no reason to believe that the
petitioner
invalid and consequential
order passed by the authority is invalid and void abinitio for want
of jurisdiction. Further, invalid show cause notice vitiates the
proceeding
order
of the Ld. CIT (A)-II, Bhubaneswar dated 11.04.2014 are void abinitio,
against the natural justice, unjustified, erroneous, arbitrary, contrary
does not extinguish the right. Whether the second
Petition is 'void abinitio' is to be seen by the 'Tribunal'.
56. Section
that the order
passed by AO u/s 147 is void abinitio and bad in law since the same
has been passed without passing ... submissions it was submitted that order u/s 147
framed is void abinitio hence null and void. Being a clear case of violation
covered in favour of
the assessee and impugned assessment order is void
abinitio. He has submitted that same issue is also
considered by ITAT ... Assessee, therefore, submitted that the assessment order is
null and void.
8. On the other hand, the Ld. D.R. relied upon the
Orders
against the facts and circumstances of the case
and void-abinitio and basic jurisdictional conditions and pre-
requisites under section 153C were
Ayyanthottam, new Pallipalayam Road,
Kumarapalayam, Namakkal District is invalid, abinitio void and not binding
on the suit property. Further prayed for permanent injunction against
Ayyanthottam, new Pallipalayam Road,
Kumarapalayam, Namakkal District is invalid, abinitio void and not binding
on the suit property. Further prayed for permanent injunction against
Therefore, this Court declares the challenged
revenue entries to be void abinitio and also annulls them, and,
the afore bring to fore, the further legal
