https://www.taxtmi.com/caselaws?id=391351 The appeal was dismissed, upholding the validity of the notice issued under section 148 by the ITO, Ward-2(3), Cuttack, the jurisdiction of the ITO at the time of issuing the notice, and the application of mind by the Assessing Officer. The Tribunal found that the notice was valid despite the change in the assessee's address, as the jurisdiction remained with the ITO, Ward-2(3), Cuttack when the notice was issued. The Tribunal determined that the Assessing Officer had sufficient material and applied his mind before reopening the assessment, concluding that the assessment made under section 144/147 was appropriate. en-us Wed, 22 Jan 2020 00:00:00 +0530 Sat, 25 Jan 2020 18:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391351 The appeal was dismissed, upholding the validity of the notice issued under section 148 by the ITO, Ward-2(3), Cuttack, the jurisdiction of the ITO at the time of issuing the notice, and the application of mind by the Assessing Officer. The Tribunal found that the notice was valid despite the change in the assessee's address, as the jurisdiction remained with the ITO, Ward-2(3), Cuttack when the notice was issued. The Tribunal determined that the Assessing Officer had sufficient material and applied his mind before reopening the assessment, concluding that the assessment made under section 144/147 was appropriate. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391351