Question And Answer
Subject: Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act
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Querist: S. G. Gandhi
Answered by:
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Date: July 18, 2021
Query asked by S. G. Gandhi

In case of assessee,  there was no assessment u/s 143(3) of I T Act for ay 11-12.  There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ?  Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide.

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The Ld. AO having charge over the jurisdiction can issue a Notice under section 148 of the Income-tax Act, 1961.The Ld. AO having charge over the jurisdiction can issue a Notice under section 148 of the Income-tax Act, 1961.



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One comment on “Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act
  1. S. G. Gandhi says:

    Thanks for answering a query. Basically my query was whether the erstwhile AO for assessment year under consideration can issue notice u/s 148 or not when in a situation where the jurisdiction on the date of issue of notice is with some different officer. Alternatively, whether only the AO holding charge over the assessee can issue notice u/s 148 and not the earlier AO.

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