https://www.taxtmi.com/caselaws?id=762174 The ITAT Kolkata ruled in favor of a non-resident Indian assessee challenging the jurisdiction of AO Surat in issuing notice under section 148A. The assessee's address was recorded as Bokaro, Jharkhand in both the assessment order and income tax return. Following the precedent in Cosmet Traders Pvt. Ltd, the tribunal held that ITO Surat lacked jurisdiction to issue the notice, declaring it invalid. Consequently, the subsequent assessment order was set aside, and the appeal was allowed in favor of the assessee. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762174 The ITAT Kolkata ruled in favor of a non-resident Indian assessee challenging the jurisdiction of AO Surat in issuing notice under section 148A. The assessee's address was recorded as Bokaro, Jharkhand in both the assessment order and income tax return. Following the precedent in Cosmet Traders Pvt. Ltd, the tribunal held that ITO Surat lacked jurisdiction to issue the notice, declaring it invalid. Consequently, the subsequent assessment order was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762174