The ITAT held that the reopening of assessment under section 147...

The ITAT held that the reopening of assessment under section 147 was invalid as the notice was issued by an AO lacking jurisdiction. The AO at Bareilly, who issued the notice, failed to properly ascertain jurisdiction despite access to the assessee's PAN details, rendering the notice non-est in law. The subsequent transfer of proceedings to the correct AO at Lucknow occurred after the limitation period for issuing a section 148 notice had expired. The AO at Lucknow's issuance of a notice under section 142(1) and completion of assessment despite objections was held to be without jurisdiction. Consequently, the assessment order passed under sections 147 read with 144 was quashed. The tribunal allowed the ground challenging jurisdiction and invalidity of the reopening notice, emphasizing that jurisdictional competence is a fundamental requirement for valid assessment proceedings.