https://www.taxtmi.com/caselaws?id=350638 The Tribunal held that the initiation of re-assessment proceedings under section 147 of the Income Tax Act was invalid due to lack of jurisdiction. The Income Tax Officer (ITO) at Ghaziabad, who initiated the proceedings, did not have jurisdiction over the assessee, and the ITO at Meerut, with jurisdiction, did not record fresh reasons but relied on Ghaziabad's reasons. As a result, the re-assessment proceedings were quashed, and all additions made during re-assessment were deleted. The assessee's appeal was allowed. en-us Wed, 08 Nov 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350638 The Tribunal held that the initiation of re-assessment proceedings under section 147 of the Income Tax Act was invalid due to lack of jurisdiction. The Income Tax Officer (ITO) at Ghaziabad, who initiated the proceedings, did not have jurisdiction over the assessee, and the ITO at Meerut, with jurisdiction, did not record fresh reasons but relied on Ghaziabad's reasons. As a result, the re-assessment proceedings were quashed, and all additions made during re-assessment were deleted. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350638