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Income Tax - Highlights / Catch Notes

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Reopening of assessment - Jurisdiction of AO - AO, Mumbai who ...


Mumbai AO's Reassessment Void Due to Lack of Jurisdiction and Unserved Notice u/s 148.

May 31, 2018

Case Laws     Income Tax     AT

Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction as per Notification, even the notice issued by AO, Mumbai was never served upon the assessee - entire reopening proceedings and consequent reassessment is void ab initio - AT

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