2017 (10) TMI 1670

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....y the Revenue against an order dated 23rd December 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1211/Del/2010 for the Assessment Year ('AY') 2006-07. 2. Although other grounds have been pressed by the Revenue regarding the validity of the impugned order of the ITAT holding the assessment order passed under Section 148 of the Income Tax Act, 1961 ('Act') to be invalid,....

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....eedings initiated by the ITO, Ward 34(4) of the Act without independently recording reasons for reopening or issuing a fresh notice u/s 148 of the Act." Further the ITAT noted that "There is no order u/s 127 of the Act transferring the jurisdiction of the case from ITO, Ward 34(4) to ACIT, Ward 34(1). Thus this order of reassessment passed by the ACIT u/s 34(1) of the Act is without jurisdiction a....