https://www.taxtmi.com/caselaws?id=420822 The Tribunal found that the reassessment order was invalid as it was framed without the issuance of a notice u/s. 148 by the correct Assessing Officer. Despite a jurisdictional change, the initial notice was issued by an AO lacking jurisdiction, necessitating transfer to the appropriate AO. Relying on legal precedents, the Tribunal ruled in favor of the Assessee, annulling the actions stemming from the incorrect notice. Emphasizing procedural adherence, the Tribunal allowed the Assessee's appeal, highlighting the significance of complying with jurisdictional requirements in reassessment proceedings. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 11 Apr 2022 08:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420822 The Tribunal found that the reassessment order was invalid as it was framed without the issuance of a notice u/s. 148 by the correct Assessing Officer. Despite a jurisdictional change, the initial notice was issued by an AO lacking jurisdiction, necessitating transfer to the appropriate AO. Relying on legal precedents, the Tribunal ruled in favor of the Assessee, annulling the actions stemming from the incorrect notice. Emphasizing procedural adherence, the Tribunal allowed the Assessee's appeal, highlighting the significance of complying with jurisdictional requirements in reassessment proceedings. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420822