Tribunal admitted the additional ground on question of law. The Tribunal also held that notice is issued by the Assessing Officer who had no jurisdiction is bad in law. Referred Notification No 1 of 2014-15 dt 15 th Nov, 2014. (AY. 2011-12)
Adarsh Rice Mill v. ITO (2023) 222 TTJ 390 / 227 DTR 7 (SMC) (Raipur) (Trib)
S. 147 : Reassessment-Notice is issued by the Assessing Officer who had no jurisdiction-Reassessment is bad in law-Additional grounds-Question of law is admitted. [S. 2(7A), 120, 124(3), 143(3), 148]