Case Law Details
Case Name : Balaji Enterprise Vs ACIT (ITAT Guwahati)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Guwahati
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Balaji Enterprise Vs ACIT (ITAT Guwahati)
The case of the assessee was reopened u/s 148 by the ACIT, Investigation, Delhi, on the basis of CBI search. When the question of jurisdiction came before the Hon’ble High Court, it was held that where the assessee shifts his residence etc., the AO of the place where the assessee has shifted or otherwise will have jurisdiction and it is not necessary that in such case an order u/s 127 is required to be passed. While going through the decision, we note that there was also an order u/s 127 of the Act and the
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ITA No.406/PUN/2020 Gourishankar Girdharilal
Lohiya (HUF) vs ACIT, Circle-1, Aurangabad vide order dated 26/05/2022 has held that non-issuance of a valid notice under section 143(2) the assessment itself held to be in valid