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ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO
Case Law Details
- Case Name
- Indubala Jayant Jain Vs ITO
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Mumbai
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Indubala Jayant Jain Vs ITO (ITAT Mumbai)
Reassessment Quashed as Notice Issued by Non-Jurisdictional AO: ITAT Mumbai Nullifies Entire 148 Proceedings
In this appeal, Smt. Indubala Jayant Jain challenged the reassessment framed u/s 143(3) r.w.s. 147 pursuant to a notice issued u/s 148 dated 30.03.2017 by ITO Ward 17(2)(1), Mumbai, though her assessed jurisdiction was with ITO Ward 15(2)(4), Mumbai. Assessee had filed her original return on 28.07.2010 declaring income of ₹14,15,680 & the same was processed u/s 143(1). The case was reopened on the basis of AST information ...
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