Assessment order based on invalid notice u/s 148 is unsustainable

Ballu Singh Vs ITO (ITAT Delhi) ITAT Delhi held that assessment order based on notice issued under section 148 not by the jurisdictional AO is unsustainable and liable to be quashed. Facts- The Assessing Officer (“AO”) was having information regarding cash deposited by the assessee in his bank account. The case of the assessee was re-opened for the assessment u/s 147 of the Income Tax Act, 1961 (“the Act”). Thereafter, the AO framed the assessment vide order dated 29.03.2016 and the income was assessed at Rs. 16,89,866/- u/s 147 r.w.s. 143(3) of the Act. Thus, he treated the cash depos...