2023 (5) TMI 276 - AT - Income Tax

Reopening of assessment u/s 147 - Income Tax Officer, Ward-1, Panipat jurisdiction over the assessee issuing the notice - HELD THAT:- Delhi Bench of the Tribunal considered similar situation in the case of Hari Dass Singla Vs. ITO [2022 (6) TMI 1348 - ITAT DELHI] wherein the Tribunal following the co-ordinate bench decision in the case of Mukesh Kumar Vs. ITO [2015 (6) TMI 1142 - ITAT, DELHI] decided the issue in favour of the assessee holding that notice issued by the AO being without jurisdiction has no legal sanctity.

Notice issued u/s 148 by the Income Tax Officer, Ward-1, Panipat, since had no jurisdiction over the assessee when the notice was issued the notice is bad in law and consequently the re-assessment framed u/s 143(3) r.w.s. 147 pursuant to such notice by the DCIT, Central Circle, Karnal, is void ab initio. Therefore, the re-assessment order passed under section 143(3) read with section 147 of the Act is hereby quashed. Decided in favour of assessee.