| Question And Answer | |
|---|---|
| Subject: | Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act |
| Category: | Income-Tax |
| Querist: | S. G. Gandhi |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Jurisdiction, Reassessment, Reassessment notice |
| Date: | July 18, 2021 |
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.
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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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.