Reopening of assessment u/s 147 - notice under section 148 has ...

Reassessment Invalid: Non-Jurisdictional AO's Section 148 Notice Quashed Due to Lack of Proper Transfer u/s 127.

April 25, 2022

Case Laws Income Tax AT

Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section 148 of the Act has been issued by a non jurisdictional AO, the ITO Bareli in this case, reassessment by the jurisdictional AO is bad in law and is liable to be quashed, more particularly when assessment of the assessee has admittedly not been transferred to Bareli under section 127 of the Act. - AT

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Reopening of assessment u/s 147 - notice under section 148 has ...

Reassessment Invalid: Non-Jurisdictional AO's Section 148 Notice Quashed Due to Lack of Proper Transfer u/s 127.

April 25, 2022

Case Laws Income Tax AT

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