https://www.taxtmi.com/caselaws?id=752908 ITAT Delhi held that reopening assessment proceedings were invalid where notice u/s 148 was issued by ITO Ward 69(1) New Delhi who lacked jurisdiction over the assessee. Jurisdiction was vested with ITO Ward 4(1) Gurgaon at the time of notice issuance. The assumption of jurisdiction by the non-jurisdictional officer was bad in law, rendering the subsequent assessment u/s 143(3) read with section 147 invalid. Appeal decided in favor of assessee. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 26 Nov 2024 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752908 ITAT Delhi held that reopening assessment proceedings were invalid where notice u/s 148 was issued by ITO Ward 69(1) New Delhi who lacked jurisdiction over the assessee. Jurisdiction was vested with ITO Ward 4(1) Gurgaon at the time of notice issuance. The assumption of jurisdiction by the non-jurisdictional officer was bad in law, rendering the subsequent assessment u/s 143(3) read with section 147 invalid. Appeal decided in favor of assessee. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752908