https://www.taxtmi.com/caselaws?id=235991 Reassessment notices based solely on the assessee having filed returns before the regular Assessing Officer, rather than the officer to whom jurisdiction was transferred after search, were held unsustainable. The Court noted that the assessee was not clearly informed of the jurisdictional , the returns had been accepted by the Department, and tax had been taken on them; they could not later be treated as non est merely for being filed before the wrong forum. In the absence of any independent ground of escapement, reopening under section 147 failed and the notices were quashed. en-us Mon, 13 Aug 2012 00:00:00 +0530 Sat, 10 Aug 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235991 Reassessment notices based solely on the assessee having filed returns before the regular Assessing Officer, rather than the officer to whom jurisdiction was transferred after search, were held unsustainable. The Court noted that the assessee was not clearly informed of the jurisdictional , the returns had been accepted by the Department, and tax had been taken on them; they could not later be treated as non est merely for being filed before the wrong forum. In the absence of any independent ground of escapement, reopening under section 147 failed and the notices were quashed. Case-Laws Income Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235991