https://www.taxtmi.com/caselaws?id=776252 The ITAT Lucknow held that the notice issued under section 148 by the AO lacking jurisdiction was invalid. The AO at Bareilly, despite locating the assessee's PAN post non-compliance, had no jurisdiction as the assessee's correct jurisdiction was with the AO at Lucknow. The transfer of proceedings after the limitation period expired did not cure the jurisdictional defect. Consequently, the assessment completed by the AO at Lucknow under section 147 read with section 144 was quashed as bad in law. The ground challenging the reopening was allowed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776252 The ITAT Lucknow held that the notice issued under section 148 by the AO lacking jurisdiction was invalid. The AO at Bareilly, despite locating the assessee's PAN post non-compliance, had no jurisdiction as the assessee's correct jurisdiction was with the AO at Lucknow. The transfer of proceedings after the limitation period expired did not cure the jurisdictional defect. Consequently, the assessment completed by the AO at Lucknow under section 147 read with section 144 was quashed as bad in law. The ground challenging the reopening was allowed. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776252