Reassessment founded on sec. 148 notice issued by a non-jurisdictional AO won't sustain

AGREED...

Please quote case law also!!

can anyone plz xplain sec 148 in breif.

I thnk if it was ordered by jurisdictional AO to issue the letter by non jurisdictional AO..den it vll not be void.......

I thnk if it was ordered by jurisdictional AO to issue the letter by non jurisdictional AO..den it vll not be void.......

just like sec 132 in case of survey....a non jurisdictional can made d survey wth d permission of jurisdictional Officer..................................

Originally posted by : @ VaibhavJ
	Please quote case law also!!

Indorama Software Solution Ltd.

v.

Income-tax Officer

IT APPEALNOs. 5211 & 5290 (MUM.) OF 2011