https://www.taxtmi.com/caselaws?id=462290 ITAT Raipur held that reopening assessment u/s 147 was invalid due to jurisdictional defect. The assessing officer who issued notice u/s 148 differed from the officer who framed the assessment, without any transfer order u/s 127. Following precedent in Sarita Jain case, the Tribunal found the assessment order was passed without proper jurisdictional authority. The assessee's appeal was allowed based on this procedural violation. en-us Tue, 03 Dec 2024 00:00:00 +0530 Sat, 07 Jun 2025 22:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462290 ITAT Raipur held that reopening assessment u/s 147 was invalid due to jurisdictional defect. The assessing officer who issued notice u/s 148 differed from the officer who framed the assessment, without any transfer order u/s 127. Following precedent in Sarita Jain case, the Tribunal found the assessment order was passed without proper jurisdictional authority. The assessee's appeal was allowed based on this procedural violation. Case-Laws Income Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462290