Issue of Notice u/s 148 Without Jurisdiction Bad in Law !

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When notice u/s 148 is issued by an assessing officer who has no legal authority to assess the income of assessee, the whole action of reassessment is bad in law and any subsequent notice issued by the A.O who is having the current jurisdiction can also not cure such legal defect. Facts Related to Reassessment…

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Tags: income tax returns JURISDICTION proceedings Reassessment section 147

The author has spent twenty years with Income Tax department and desire to service common citizen of India which include professionals like tax practioners ,CA,ICMA, CS and tax lawyers by advising them on the direct tax matters for a very affordable fee.

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