https://www.taxtmi.com/highlights?id=63073 Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section 148 of the Act has been issued by a non jurisdictional AO, the ITO Bareli in this case, reassessment by the jurisdictional AO is bad in law and is liable to be quashed, more particularly when assessment of the assessee has admittedly not been transferred to Bareli under section 127 of the Act. - AT en-us Mon, 25 Apr 2022 08:18:35 +0530 Mon, 25 Apr 2022 08:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63073 Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section 148 of the Act has been issued by a non jurisdictional AO, the ITO Bareli in this case, reassessment by the jurisdictional AO is bad in law and is liable to be quashed, more particularly when assessment of the assessee has admittedly not been transferred to Bareli under section 127 of the Act. - AT Highlights Income Tax Mon, 25 Apr 2022 08:18:35 +0530 https://www.taxtmi.com/highlights?id=63073