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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Reopening of assessment u/s 147 - assuming the jurisdiction by ...


Assessment Reopened u/s 147 by Transferred AO is Void, Invalidating Resulting Orders.

September 10, 2019

Case Laws     Income Tax     AT

Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT

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