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, C

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