|DATE:||(Date of pronouncement)|
|DATE:||July 1, 2008 (Date of publication)|
Where the assessee was assessed at Delhi but a notice u/s 148 was issued by the AO in Ghaziabad and the assessee had protested the usurpation of jurisdiction from the beginning, held:
(i) The assessee was entitled to challenge the exercise the exercise of jurisdiction by the AO at Ghaziabad and on facts that AO did not have jurisdiction;
(ii) The notice u/s 148 being without jurisdiction, cannot be saved by s. 292B;
(iii) As the notice is void, the consequent assessment order is void as well.