levy of the penalty becomes void abinitio.
5.4. Learned A.R. thereafter, referred to the powers of
the Commissioner (Appeals) as contemplated under section ... thus,
invalid and void abinitio. He thereafter submitted that the
action of the Ld. CIT(A) ordering for initiation of penalty
under section 271AAA
issuance of notice u/s 148 is illegal, invalid and void abinitio and the
same is liable to be cancelled as this case has been ... case. As
such the proceedings thereof are illegal, invalid and void abinitio as there is no
application of mind at the time of reopening
against the facts and circumstances of the case and void-abinitio and
basic jurisdictional conditions and pre-requisites under section 153 A were ... against the facts and circumstances of the case and void-abinitio and
basic jurisdictional conditions and pre-requisites under section 153 A were
therefrom lacks jurisdiction and liable to be declared as illegal and void-abinitio by this
Hon'ble Court
Acit, Central Circle-19, New Delhi vs M/S K.R. Pulp & Papers Ltd
revenue, which makes the order u/s 263 as 'void abinitio'
3. The Ld. Pr.CIT ought to have appreciated the fact that ... were initiated which makes the order
passed u/s 263 'void abinitio'.
12. The assessee carves space to add, alter or modify
reopening of this case u/s 148 is
illegal, invalid and void abinitio and the assessment order passed is bad in the eyes ... issue of notice u/s 148 is illegal, invalid and
void abinitio and the same deserves to be quashed.
8. That
which makes the order passed u/s 143(3)/153
nonest, void abinitio, bad in law, the same deserves to be quashed
Bathinda merely on the basis of
Cash deposit is invalid, void-abinition, bad-in-law and is a borrowed
satisfaction.
6. That the assessment framed ... Bathinda is bad-in-law, invalid
and void-abinitio being no order is passed to primary objections raised by
the appellant.
7. That assessment made
existence, having merged with
the present appellant, the assessment orders are void-abinitio.
4. The learned Departmental Representative, though, has not
disputed the factual position
