Non-jurisdictional AO cannot issue Section 148 notice to Appellant

Louis Dreyfus Company Asia Pte. Ltd Vs CIT (International Taxation) (Delhi High Court) Learned counsel for the petitioner submits that since the impugned notice dated 30th March, 2019 has been issued under Section 148 of the Act by respondent no.3 based in Mumbai, who is a non-jurisdictional Assessing Officer, he is not entitled to exercise power over the petitioner. Mr.Sanjay Kumar, on instructions, reiterates that no order under Section 127 of the Act has been passed. He also states that PAN of the petitioner/assessee was transferred to Mumbai on 14th November, 2018 and it was transferred ba...