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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