Tribunal held that the assessee was a non-resident on the date of issue of notice under s. 148 and his jurisdiction remained with International Charge Jaipur, hence the ITO, Ajmer had no jurisdiction over the assessee and, therefore, the reassessment made pursuant to the notice issued by the said AO is not valid. (AY. 2018-19)
Sunil Chablani v. CIT (IT) (2024) 231 TTJ 361 / 38 NYPTTJ 1009 (Jodhpur)(Trib)
S. 148: Reassessment-Notice-Non-resident-Non jurisdictional AO-Revenue could not demonstrate that when the notice was issued on 30th March, 2022, ITO, Ajmer, had valid jurisdiction over the assessee-Reassessment is quashed.[S. 147]
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