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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Reopening of assessment - Since the notice u/s 148 was issued by ...


Section 148 Notice Invalid: Officer Lacked Jurisdiction, Assessment to be Quashed.

September 16, 2015

Case Laws     Income Tax     AT

Reopening of assessment - Since the notice u/s 148 was issued by an officer not having jurisdiction over the assessee, the notice itself is bad and invalid. Therefore, the assessment framed consequent thereto also deserves to be quashed. - AT

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