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2015 (10) TMI 2622 - ITAT PUNERevision u/s 263 - Validity of assessment u/s 144C - Held that:- Where an order is passed by the Assessing Officer, which is contrary to the mandatory provisions of section 144C of the Act, then the same is to be declared one without jurisdiction, null and void and unenforceable in law. Accordingly, we hold so. Commissioner on its own motion issued show cause notice on 17.12.2013 and had exercised the jurisdiction under section 263 of the Act and on the premise that the assessment order passed was without jurisdiction and without following procedure of law and hence, was erroneous. In the first instance, the assessee had already agitated the issue in appeal, which was pending. Further, where the order has been passed by the Assessing Officer, which is both null and void and is not sustainable in law, then in such circumstances, we find no merit in the exercise of jurisdiction by the Commissioner since for such exercise a valid order should be in existence and when no such valid order is in existence, the Revenue authorities cannot take the shelter of initiating the proceedings under section 263 of the Act in order to correct null and void order passed by the Assessing Officer. We find no merit in the exercise of jurisdiction by the Commissioner under section 263 of the Act. Non-following of the conditions laid down in section 144C of the Act, we hold that the assessment order passed by the Assessing Officer was both null and void and has to be quashed. - Decied in favour of assessee
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