Initiation of Reassessment Proceedings by Non-Jurisdictional ITO is invalid

Indus Towers Ltd Vs Income Tax Officer (Delhi High Court)

Having perused the letter dated 9^th May, 2022 written by the Income Tax Officer, Ward 6(2), Jaipur, this Court is of the view that the said Income Tax Officer had no jurisdiction to issue notice dated 14^th March, 2022 to propose initiation of reassessment proceedings, as the petitioner’s jurisdictional Assessing Officer is based in Delhi, Circle 10(1). Consequently, as the impugned notice under Section 148A(b) as well as the impugned order unde

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