Order passed by the PCIT without jurisdiction is Null in the eyes of the law

Last updated: 29 June 2021

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The Income Tax Appellate Tribunal (ITAT) in Kolkata has ruled that any order passed by the Principal Commissioner of Income Tax (PCIT) without adhering to the jurisdictional prerequisites of Section 263 of the Income Tax Act is legally null and void. This decision arose from an appeal concerning an assessment year where the PCIT invoked revisional powers multiple times, but the assessee challenged the validity of these actions due to non-compliance with the Act's conditions.

Court :
ITAT Kolkata

Brief :
This is an appeal filed by the Assessee against the order of Ld. PCIT-4, Kolkata dated 11.11.2019 u/s 263 of Income Tax Act, 1961 ( hereinafter referred to as the Act) for Assessment year 2009-10.

Citation :
I.T.A. No. 39/Kol/2020

Daily Limit Reached