Reassessment notice issued by non-jurisdictional AO is bad-in-law

Advertisement Smt. Tasleem Bano Vs ITO (ITAT Jaipur) ITAT Jaipur held that reassessment notice under section 148 of the Income Tax Act issued by the Assessing Officer [AO], having no jurisdiction, is invalid. Accordingly, assessment order and consequent proceeding are also invalid. Facts- The appellant had deposited cash in his bank account. Accordingly, the case of the assessee was reopened under section 148 of the Income Tax Act with a reason to believe that the income has escaped assessment. CIT(A) has dismissed the appeal of the assessee on the ground of non-pursuance of the appeal and ...