The ITAT Delhi held that the notice issued by a ...

ITAT Delhi held notice u/s 148 invalid as issued by non-jurisdictional AO. Reassessment proceedings initiated by wrong AO deemed bad in law.

Case Laws Income Tax

May 21, 2024

The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different officer, and the officer who issued the notice did not have the authority. The assumption of jurisdiction by the non-jurisdictional officer for reopening the assessment was deemed unlawful. The assessment completed by the correct officer was upheld, and the reassessment proceedings initiated by the incorrect officer were deemed invalid. The decision favored the assessee.

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The ITAT Delhi held that the notice issued by a ...

ITAT Delhi held notice u/s 148 invalid as issued by non-jurisdictional AO. Reassessment proceedings initiated by wrong AO deemed bad in law.

Case Laws Income Tax

May 21, 2024

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