Reassessment founded on sec. 148 notice issued by a non-jurisdictional AO won’t sustain
Where notice under section 148 was issued by Assessing Officer who was not vested with jurisdiction over assessee, same was patiently illegal and void and, thus, reassessment proceedings initiated in pursuance of said notice were liable to be set aside
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 | ||
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Please quote case law also!! |
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Indorama Software Solution Ltd.
v.
Income-tax Officer
IT APPEALNOs. 5211 & 5290 (MUM.) OF 2011
RMA And Associates LLP
New Delhi
CA Inter
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M N Rao & Associates LLP
Vijayawada
CA Inter
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CCI
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CAclubindia
