Issuance of notice u/s. 148 by Income Tax Office having no jurisdiction is void

Satya Pal Vs ITO (ITAT Delhi)

ITAT Delhi held that issuance of notice u/s. 148 of the Act by the Income Tax Officer having no jurisdiction over the assessee and consequent assessment made u/s. 143(3) read with section 147 of the Act is void and bad in law.

Facts- Three appeals are filed by different assessees of same ground, vide the present appeals, it is mainly contesting that initiation of proceedings u/s 147/148 of the Income Tax Act against the appellant is without any reasonable cause. Appellant

Please become a Premium member. If you are already a Premium member, login here to access the full content.