https://www.taxtmi.com/caselaws?id=449391 The Tribunal allowed the appeal, quashing the assessment order due to a jurisdictional error in the re-opening notice issued under section 148 of the Income Tax Act. The notice was invalid as it was issued by an ITO without territorial jurisdiction over the assessee, who was based in Kolkata, not Jaipur. The appeal, initially time-barred by 55 days, was allowed after condonation of delay, attributed to a communication gap in the faceless disposal process, with no mala fide intent found. The appeal proceeded on merit, resulting in a decision favorable to the assessee. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449391 The Tribunal allowed the appeal, quashing the assessment order due to a jurisdictional error in the re-opening notice issued under section 148 of the Income Tax Act. The notice was invalid as it was issued by an ITO without territorial jurisdiction over the assessee, who was based in Kolkata, not Jaipur. The appeal, initially time-barred by 55 days, was allowed after condonation of delay, attributed to a communication gap in the faceless disposal process, with no mala fide intent found. The appeal proceeded on merit, resulting in a decision favorable to the assessee. Case-Laws Income Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449391