https://www.taxtmi.com/caselaws?id=753067 ITAT Kolkata held that reassessment proceedings were void ab initio due to absence of valid notice under section 148. The jurisdictional AO (ACIT Circle-24(2), Hooghly) admitted lack of jurisdiction over the assessee, with correct jurisdiction lying with ACIT Circle-23(1), Hooghly. Since no fresh notice under section 148 was issued by the jurisdictional officer, the reassessment proceedings were deemed illegal and bad in law. All additions made during reassessment were deleted and the assessee's appeal was allowed. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 24 May 2024 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753067 ITAT Kolkata held that reassessment proceedings were void ab initio due to absence of valid notice under section 148. The jurisdictional AO (ACIT Circle-24(2), Hooghly) admitted lack of jurisdiction over the assessee, with correct jurisdiction lying with ACIT Circle-23(1), Hooghly. Since no fresh notice under section 148 was issued by the jurisdictional officer, the reassessment proceedings were deemed illegal and bad in law. All additions made during reassessment were deleted and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753067