https://www.taxtmi.com/caselaws?id=358581 The Tribunal held that the Income Tax Officer (ITO) in Ghaziabad lacked jurisdiction to initiate reassessment proceedings against the appellant, who had always been assessed in Agra. Consequently, the notice issued under Section 148 was deemed invalid, rendering the entire reassessment proceedings void ab initio. The Tribunal allowed the appeals, canceling the assessments for the relevant years. en-us Mon, 19 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358581 The Tribunal held that the Income Tax Officer (ITO) in Ghaziabad lacked jurisdiction to initiate reassessment proceedings against the appellant, who had always been assessed in Agra. Consequently, the notice issued under Section 148 was deemed invalid, rendering the entire reassessment proceedings void ab initio. The Tribunal allowed the appeals, canceling the assessments for the relevant years. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358581