https://www.taxtmi.com/caselaws?id=405180 The Tribunal quashed the proceedings under Sections 147/148 as the reasons for reopening were recorded by a non-jurisdictional Assessing Officer, rendering the notice under Section 148 and subsequent assessment invalid. Other issues raised were deemed irrelevant due to the jurisdictional flaw. The appeal of the assessee was allowed. en-us Tue, 02 Feb 2021 00:00:00 +0530 Sat, 13 Mar 2021 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405180 The Tribunal quashed the proceedings under Sections 147/148 as the reasons for reopening were recorded by a non-jurisdictional Assessing Officer, rendering the notice under Section 148 and subsequent assessment invalid. Other issues raised were deemed irrelevant due to the jurisdictional flaw. The appeal of the assessee was allowed. Case-Laws Income Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405180