Reopening of assessment not invalid for filing of return with wrong jurisdiction

Smt. Vidhya Poonia Vs ITO (ITAT Jaipur) AO at the time of initiation of proceedings under section 148 has to form the belief on the basis of the material available which is sufficient for coming to the conclusion that prima facie income assessable to tax has escaped assessment, therefore, filing of return with wrong jurisdiction could not be considered for deciding validity of reopening. In the case of B.M. Malani Vs. CIT (Supra), it was held by the Hon’ble Apex Court that a person cannot take advantage of his own wrong, may also have to be borne in mind. Therefore, the appellant cannot...