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

manoj (student) (5205 Points)

08 January 2013  

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