Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C
Appeal Against OrderIncome Tax
The ITAT (Income Tax Appellate Tribunal) ruled that an assessment under Section 143 of the Income Tax Act was void ab initio (from the beginning) as the Assessing Officer (AO) misapplied jurisdiction despite a satisfaction note under Section 153C. Section 143 deals with assessment, and Section 153C pertains to assessment of income of any other person. The tribunal found a fundamental flaw in the jurisdictional basis of the assessment.
