Allowing the petition the Court held that on the facts the notice under section 148 having been issued by an Income-tax Officer who had no jurisdiction over the assessee had not been issued validly and without authority in law. The notice and the order rejecting the assessee’s objections were quashed and set aside. (AY.2012-13)
Ashok Devichand Jain v. UOI (2023) 452 ITR 43 (Bom.)(HC)
S. 148 : Reassessment-Notice-Jurisdiction-Notice issued by Officer who had no jurisdiction over assessee-Not curable defects-Notice and order rejecting objections was quashed and set aside. [S. 147, Art. 226]