Assessment based on notice issued by non jurisdictional AO is bad in law

Sukhdev Singh Kang Vs ITO (ITAT Amritsar)

it is the claim of the ld A.R, that as the jurisdiction over the case of the assessee was undeniably vested with the Income Tax Officer, Nakodar, therefore, the Income Tax Officer, Ward-4, Phagwara who had no jurisdiction over his case had clearly traversed beyond his jurisdiction and wrongly reopened the case of the assessee u/s 147 of the Act. Supplementing his aforesaid contention, it was submitted by the ld. A.R, that as prior to reopening of the assessee’s case vide notice issued u/s 148 of the Act by the

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