No 127 Order, No Jurisdiction – ITAT Quashes Entire Assessment as Void

Muzaffar Nagar Development Authority Vs National Faceless Appeal Centre (NFAC) (ITAT Delhi) This case revolves around a fundamental jurisdictional defect in the assessment order. Assessee (a development authority) originally had registration u/s 12AA, which was cancelled. However, in 2015, the Delhi ITAT restored its registration & quashed the cancellation. Relying141 on this, the Assessee filed a revised return declaring NIL income, but DCIT (Exemption), Ghaziabad completed assessment u/s 143(3) & made additions. Before the Tribunal, Assessee challenged the jurisdiction of DCIT (Exemp...