Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi

Arun Bhardwaj Vs ACIT (ITAT Jaipur)

ITAT Jaipur held that issuance of notice under section 148 of the Income Tax Act by ACIT, Jaipur, is illegal and liable to be quashed since ITO-Delhi has jurisdiction over the case of the assessee. Accordingly, order of CIT(A) set aside.

Facts- The assessee is an Individual and was residing in Delhi. The case of the assessee was reopened u/s. 147 of the Act on the basis of information about professional receipt of Rs. 19,75,000/- and credit card bill payment of Rs. 2,89,995/-. Notice u/s. 148 of the IT Act, dated 25.03.201

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