2012 (2) TMI 596 - ITAT INDORE - Income Tax

Extract:
.......have found the assumption of jurisdiction itself void-ab-initio, therefore, we are refraining ourselves to deal with the issue on merit, consequently, on assumption of jurisdiction, we allow the appeal of the assessee. Finally, the appeal of the assessee is allowed in terms indicated hereinabove. Order was pronounced in the open Court on 28.2.2012.