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2015 (1) TMI 1478 - ITAT LUCKNOWValidity of Reopening of assessment u/s 147 - ITO-3, Kashipur jurisdiction over the assessee - assessee has took a plea that the Income Tax Officer-III, Kashipur has no jurisdiction over the assessee, as the assessee is an old Income-tax assessee which is under the jurisdiction of Income Tax Officer-IV(3), Lucknow - HELD THAT:- Since the Assessing Officer having jurisdiction over the assessee was Income Tax Officer-IV(3), Lucknow, notice issued under section 148 of the Act by Income Tax Officer-III, Kashipur is not a valid notice, therefore, the assessment framed consequent thereto is not valid and deserves to be annulled. Thus the notice under section 148 of the Act is not valid, as it was issued by an Officer having no jurisdiction over the assessee and therefore the assessment framed consequent thereto deserves to be annulled. - Decided against revenue.
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