https://www.taxtmi.com/caselaws?id=399821 The Tribunal upheld the CIT(A)'s decision, ruling the assessment order invalid due to jurisdictional errors. The notice issued under Section 148 by the ITO, Ward 2(2), Jaipur, was deemed invalid as the officer lacked jurisdiction. Additionally, the Tribunal found that the assessing officer in Delhi did not issue a fresh notice or provide reasons for reopening the assessment, rendering the assessment order void ab initio. The Department's appeal was dismissed, confirming the assessment's invalidity based on jurisdictional errors and procedural deficiencies. en-us Wed, 14 Oct 2020 00:00:00 +0530 Tue, 20 Oct 2020 13:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399821 The Tribunal upheld the CIT(A)'s decision, ruling the assessment order invalid due to jurisdictional errors. The notice issued under Section 148 by the ITO, Ward 2(2), Jaipur, was deemed invalid as the officer lacked jurisdiction. Additionally, the Tribunal found that the assessing officer in Delhi did not issue a fresh notice or provide reasons for reopening the assessment, rendering the assessment order void ab initio. The Department's appeal was dismissed, confirming the assessment's invalidity based on jurisdictional errors and procedural deficiencies. Case-Laws Income Tax Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399821