https://www.taxtmi.com/caselaws?id=312346 ITAT Raipur held that a reassessment order u/ss.143(3)/147 passed by ITO Ward-2(1), Bhilai based on notice u/s.148 issued by non-jurisdictional officer ITO Ward-1(1), Raipur was invalid. The jurisdictional officer who completed the assessment had not issued any notice u/s.148 but relied on notice from non-jurisdictional officer. No valid transfer of jurisdiction u/s.127 was established by the department. The assessment was held devoid of legal force and the assessee's appeal was allowed. en-us Fri, 16 Dec 2022 00:00:00 +0530 Tue, 13 Feb 2024 07:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312346 ITAT Raipur held that a reassessment order u/ss.143(3)/147 passed by ITO Ward-2(1), Bhilai based on notice u/s.148 issued by non-jurisdictional officer ITO Ward-1(1), Raipur was invalid. The jurisdictional officer who completed the assessment had not issued any notice u/s.148 but relied on notice from non-jurisdictional officer. No valid transfer of jurisdiction u/s.127 was established by the department. The assessment was held devoid of legal force and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312346