..., the concerned S.D.O. had no jurisdiction to exercise powers under the Minimum Wages Act and impose penalty on the petitioner. The order dated 21.08.2018 being without jurisdiction is void ab ...initiated against the petitioner under the payment of Wages Act are wholly without jurisdiction. The Officer has exercised jurisdiction which was not vested with him. 2... IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.24947 of 2018...

...by the Gram Panchayat acting without jurisdiction is void ab initio.5. I have considered the submissions of the learned counsel for the petitioner and perused the material on record...have been dismissed on this count alone, suffice it to say that the allotment of the land belonging to local authority or Government obtained without any lawful entitlement by playing fraud is void...Sangeet Lodha, J.:— This writ petition is directed against order dated 31.7.13 passed by the Additional Collector (Second), Jodhpur, whereby the revision petition preferred by the third...

...AO u/s 143(3) of the Act based on a non-est return and without jurisdiction is void ab-initio and illegal.2. If, it were to hold that the assessment passed by AO is a valid...P. Madhavi Devi, J.M:— This appeal is filed by the assessee. The appeal is directed against the order of the Commissioner of Income-tax (Appeals) at Mysore dated 30.08.2010 The appeal...held as unjustified and due date u/s 139(4) should be considered as due date for depositing the unutilized portion of Capital Gain amount in Capital Gain Account.3. The AO is not...

...without jurisdiction is void ab-initio, bad in law and the re-assessment order so framed be annulled. Since the appellant has been allowed relief on merits while deciding grou... PER A. K. GARODIA, A.M. This is Revenue's appeal directed against the order passed by learned CIT (A)-I, Lucknow dated 21/01/2014 for assessment year 2006...reference, the same are reproduced below: "6. I have considered the matter. It is noted that the Hon'ble ITAT while quashing the order u/s 263 of the CIT-I...

...rendered without jurisdiction is void ab initio.9. In the case at hand, therefore, if this Court, now, finds that the learned Tribunal could not have exercised ....8. While considering the above objection, it needs to be noted that when compensation is awarded by a Tribunal, which has the jurisdiction to award the compensation, the insurer cannot, as rightly...the owner of the vehicle concerned. However, when a Tribunal awards compensation without having jurisdiction, the challenge to such an award can be posed by even an insurer inasmuch as an award...

...an insurer inasmuch as an award rendered without jurisdiction is void ab initio. 9. In the case at hand, therefore, if this Court, now, finds that the learned Tribunal could not ...quantum of compensation. 8. While considering the above objection, it needs to be noted that when compensation is awarded by a Tribunal, which has the jurisdiction to award the...take such defences as were available to the owner of the vehicle concerned. However, when a Tribunal awards compensation without having jurisdiction, the challenge to such an award can be posed by even...

.... Mr.Raguvaran Gopalan would also submit that a judgment of the Tribunal without jurisdiction is void ab initio and it can be ignored by the Court...for the petitioner that the order of the Inam Tribunal which is made in C.M.A.Nos.30 of 1978 etc, which are being relied upon by the temple to clean title to the lands in question are void ab...initio as an appeal against the order of the settlement Tahsildar itself is not contemplated under the Act. 4. We do not propose to delve into the said question as the...

...jurisdiction is concerned, it is never too Jate to raise it and the matter can be taken up at any stage even in review. The reason for this view is obvious. A decision made without jurisdiction ...before, the very trial of the suit or the appeal was without jurisdiction. It is not advisable as suggested by the learned counsel for the plaintiff that the question of jurisdiction may be left to the...court on the plea, he is estopped from raising it in second appeal. The facts of this case were quite different and the defendant against whom the plea of jurisdiction was decided by the court of the...

... the initiation of proceedings u/s 147 and submitted that the same being without jurisdiction is void ab-initio, bad in law and the re-assessment order so framed be ...treating the capital gains on property sold as long term capital gain only on the ground that it was so assessed in the case of co-sharer Sh. Vijay Kumar Soi without appreciating that the case of Sh...reproduced below: "6. I have considered the matter. It is noted that the Hon'ble ITAT while quashing the order u/s 263 of the CIT-I...

..., the very assessment completed by the AO, New Delhi, on the basis of the notice issued u/s 148 by the AO, Jammu would invariably be without jurisdiction inasmuch as no valid proceedings u/s 148 has been issued by the AO, Delhi havi...the Act in pursuance of notice issued under section 148 of the Act. The assessment framed without jurisdiction is void-ab-initio. Relying on the decision of Hon'ble Courts supra, I annul the...who held no jurisdiction over assessee is a non-est return. Accordingly, the return of income filed by the assessee at Kashipur was itself without jurisdiction and was a non-est return in the eyes of...

...jurisdiction is void ab initio. Its mischief cannot be cured as a mere irregularity particularly when even the Approving authority at that stage had not such powers. There is no gain-saying that.... , incarceration without trial is an extraordinary measure, rather an impingement on subjects liberty, therefore, a strict and stringent construction is placed on the relevant provisions so as to avoid...fixing of the period of detention, at three months, by the District Magistrate could not be confined to the periphery of an irregularity, as a matter he had no jurisdiction to do so, and an order without...

...passed by the Assistant Settlement Officer was without jurisdiction hence the law of limitation does not apply to the orders which are void ab-initio. The learned counsel has also argued that as the Direct...to the above discussion, it is amply clear that the impugned judgment passed by the learned Settlement Commissioner as the first Appellate Court of the Assistant Settlement Officer is without jurisdiction. This Cou...without jurisdiction which was a void order such an order can be set aside at any time. The question of limitation does not arise. He has also argued that Assistant Settlement Officer is not competent...

...jurisdiction of the Addl. Commissioner of Income Tax. Thus, the assessment completed, by Additional Commissioner of Income Tax in the case being without jurisdiction, is void ab initio. A...made by the AO is without jurisdiction. For this assessee has raised the following ground No.1:- 1. That the assessment completed is without authority of the law for want of the...the assessee i.e. ITO Ward 33(1)(1), Mumbai and hence, the very assessment proceedings initiated by the ITO Ward 33(3)(1) by issuing notice under section 143(2) is without any jurisdiction and liable...

...of Class IV staff has been produced by the respondents. 11. It is trite law that an administrative action taken by an authority without jurisdiction is void ab ..., the order dated 12.03.2007 is without jurisdiction and void ab initio. 13. No departmental enquiry was initiated after suspension. Though the respondents mention..., the respondents submit that the suspension was not illegal or void ab initio but was a result of a theft-related enquiry. Due process, including charge-sheeting and reinstatement, was followed. It is...

...incriminating material framing of assessment under section 153A is without jurisdiction is void ab initio deserves to be quashed. ... to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without ...material by the AO in the assessment order for the years under consideration, stated to be unearthed during the course of search, framing the assessment under section 153A of the Act, is void ab initio. Thus...

...incriminating material framing of assessment under section 153A is without jurisdiction is void ab initio deserves to be quashed. ... to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without ...material by the AO in the assessment order for the years under consideration, stated to be unearthed during the course of search, framing the assessment under section 153A of the Act, is void ab initio. Thus...

...incriminating material framing of assessment under section 153A is without jurisdiction is void ab initio deserves to be quashed. ... to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without ...material by the AO in the assessment order for the years under consideration, stated to be unearthed during the course of search, framing the assessment under section 153A of the Act, is void ab initio. Thus...

...incriminating material framing of assessment under section 153A is without jurisdiction is void ab initio deserves to be quashed. ... to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without ...material by the AO in the assessment order for the years under consideration, stated to be unearthed during the course of search, framing the assessment under section 153A of the Act, is void ab initio. Thus...

...incriminating material framing of assessment under section 153A is without jurisdiction is void ab initio deserves to be quashed. ... to 2010-11 are concluded assessments and non abated assessments and in absence of any incriminating material framing of assessment under section 153A is without ...material by the AO in the assessment order for the years under consideration, stated to be unearthed during the course of search, framing the assessment under section 153A of the Act, is void ab initio. Thus...

...very assessment completed by the AO, New Delhi, on the basis of the notice issued u/s 148 by the AO, Jammu would invariably be without jurisdiction inasmuch as no valid proceedings u/s 148 has been issued by ... assessment framed without jurisdiction is void-ab-initio. Relying on the decision of Hon'ble Courts supra, I annul the assessment framed by the ITO-3, Kashipur as the notic...filed before an officer who held no jurisdiction over assessee is a non-est return. Accordingly, the return of income filed by the assessee at Kashipur was itself without...