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2019 (9) TMI 40 - ITAT DELHIReopening of assessment u/s 147 - reasons recorded for reopening the assessment were recorded by the Income Tax Officer, Ward 29(3), New Delhi whereas the return was filed with Income Tax Officer, Ward 39(4), New Delhi with whom the jurisdiction lies - HELD THAT:- Reasons recorded for reopening the assessment were recorded by the Income Tax Officer, Ward 29(3), New Delhi whereas the return was filed with Income Tax Officer, Ward 39(4), New Delhi with whom the jurisdiction lies. Thus as relying on SMT. KAMLESH GOEL VERSUS THE I.T.O, WARD 59 (3) , NEW DELHI [2018 (9) TMI 102 - ITAT DELHI] assessment order dated 30.03.2015 framed u/s 144 r.w.s 147 of the Act is bad in law and deserves to be quashed. - Decided in favour of assessee.
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