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2022 (10) TMI 1111 - AT - Income TaxReopening of assessment u/s 147 - ITO, Ward-35(4), Kolkata jurisdiction to issue notice u/s. 148 - HELD THAT:- Since the valid notice u/s. 148 of the Act was not issued by the respective AO(Assessing Officer) having jurisdiction over the assessee, the said notice was invalid and the assessment proceedings carried out thereafter u/s.143(3)/147 of the Act are void ab inito and liable to be quashed. Thus, the legal issue raised by the revenue is dismissed.
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