Order of AO stands Null and Void in absence of proper jurisdiction

Fact of the Case: In case of ITO Vs. M/s. Northern India Transport Company the Appellate Tribunal of New Delhi has held that Assessment Order Passed by the Assessing Officer having no jurisdiction to Assess the entity is null and void. Brief of the Case: The Appeal was filled by Revenue is directed against the order of ld. CIT(A). In that the respondent assessee is a partnership company. It is engaged in the business of transport under the name and style of Northern India Transport Company, 8551, Gulshan Guest House, 2nd Floor, Roshanara Road, Delhi-07 and has been allotted PAN No. AAFFN0106P....