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2021 (3) TMI 508 - ITAT DELHIReopening of assessment u/s 147 - recording of reasons by non jurisdictional AO - HELD THAT:- Reasons have been recorded by non jurisdictional Assessing Officer but notice was issued by jurisdictional Assessing Officer. Here in this case, jurisdictional Assessing Officer has not recorded the reasons as mandated in Section 148 (2). Thus, it can be clearly inferred that the notice u/s. 148(1) has been issued without recording the reasons, because reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the present Assessing Officer. The same principle of the Hon’ble High Court [2019 (6) TMI 799 - GUJARAT HIGH COURT] will apply in the present case also. Hence, on this ground alone, we hold that the proceeding u/s.147/148 is void ab initio and without jurisdiction and same is quashed - Decided in favour of assessee.
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