{"id":20271,"date":"2021-07-18T17:52:39","date_gmt":"2021-07-18T12:22:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20271"},"modified":"2021-07-19T19:05:17","modified_gmt":"2021-07-19T13:35:17","slug":"jurisdictional-assessing-officer-for-issuing-notice-u-s-148-of-i-t-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/jurisdictional-assessing-officer-for-issuing-notice-u-s-148-of-i-t-act\/","title":{"rendered":"Jurisdictional Assessing Officer for issuing notice u\/s 148 of I T Act"},"content":{"rendered":"<p>In case of assessee,\u00a0 there was no assessment u\/s 143(3) of I T Act for ay 11-12.\u00a0 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 ?\u00a0 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.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[300,136,293],"class_list":["post-20271","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-jurisdiction","qa_tag-reassessment","qa_tag-reassessment-notice"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20271"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20271"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20271"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}