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2017 (11) TMI 130 - HC - Income TaxReopening of assessment - Whether when the matter u/s 148 was pending against jurisdiction of the CIT(A), Gwalior, second show cause notice issued on the same subject is without any authority of law? - Held that:- . Since, the original proceedings were pending before the CIT(A), without entering into the question of jurisdiction of the Sawaimadhopur AO, the fact remains that the adjudicating authority could not have issued second show cause notice u/s 148. In that view of the matter, without entering into the matter whether the Gwalior or the Sawaimdhopur, AO has jurisdiction or not, the second show cause notice is held to be not legal. - Decided in favour of assessee.
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