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2001 (1) TMI 914 - HC - Income TaxAssessment order made by the AO in the case was void ab initio for want of jurisdiction. held that:- the assessment proceedings commenced and a draft assessment order was submitted to the Inspecting Assistant Commissioner. Subsequent change in the jurisdiction if any unless brought to the notice of the authority concerned, will not in any manner vitiate the assessment order in the absence of any objection with regard to lack of jurisdiction by the assessee. It is a case where both the Assessing Officer and the assessee proceeded as if there is no transfer order transferring jurisdiction. decided against Assessee & restored back to the Tribunal.
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