https://www.taxtmi.com/caselaws?id=427350 The Tribunal quashed the assessment under Sec.143(3)/147 due to the incorrect assumption of jurisdiction by the Assessing Officer (A.O). The A.O's reasons for reopening the case were found to be flawed as they incorrectly stated that the assessee had not filed the return. Consequently, the Tribunal concluded that the A.O had not properly applied his mind, leading to the quashing of the assessment. Other issues, such as the applicability of sections 44AE/44AD, addition under section 44AD, and the validity of the notice u/s.148, were not addressed due to the jurisdictional flaw. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 06:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427350 The Tribunal quashed the assessment under Sec.143(3)/147 due to the incorrect assumption of jurisdiction by the Assessing Officer (A.O). The A.O's reasons for reopening the case were found to be flawed as they incorrectly stated that the assessee had not filed the return. Consequently, the Tribunal concluded that the A.O had not properly applied his mind, leading to the quashing of the assessment. Other issues, such as the applicability of sections 44AE/44AD, addition under section 44AD, and the validity of the notice u/s.148, were not addressed due to the jurisdictional flaw. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427350