Order passed without jurisdiction is invalid

Himalaya Drug Company Vs DCIT (Karnataka High Court)

Facts-

The main issue taken up by the appellant is that the notice issued under section 153C by the Deputy Commissioner of Income Tax (DCIT), Central Circle, Bengaluru are without jurisdiction and hence invalid thereby rendering all the subsequent proceedings void ab initio.

Conclusion-

Notice under section 153C was issued by DCIT, Central Circle, Bengaluru on 11.05.2009. However, the date of transfer of files from ACIT is 19.08.2009. Thus, it is ex-facie apparent that the notices under section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT. It is well settled that any order passed without jurisdiction is invalid.

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