Held that when the notice was issued the Assessing Officer had the jurisdiction hence the Assessing Officer had valid jurisdiction, Tribunal also held that the Assessee has not raised the issue of jurisdiction in the assessment proceedings. Notice issued in the registered address and send by email through ITBA portal on 31st March 2017 which was received post 12AM (i. e. 1-02 AM on Ist April is considered as valid notice. Proper sanction was also obtained, hence reassessment is valid.(AY. 2010-11)
Creative World Telefilms Ltd. v. Dy.CIT (2024) 227 TTJ 377 / 239 DTR 290 / 38 NYPTTJ 22 (Mum)(Trib)
S. 147: Reassessment-Change of jurisdiction-Notice is issued by the Assessing Officer who had jurisdiction-Later case was decentralized-No objection was raised before the Assessing Officer-Ground of jurisdiction is rejected [S. 120, 124, 127 148, 149, 151, 282, 282A, General Clauses Act, 1897, S. 27]
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