SC dismissed SLP against ruling that reassessment notice couldn't be issued by AO who had no jurisdiction

SC dismissed SLP against ruling that reassessment notice couldn't be issued by AO who had no jurisdiction

November 02, 2020
INCOME TAX : SLP dismissed against High Court ruling that where reasons for reopening of assessment was recorded by an Assessing Officer who had jurisdiction over petitioner while reopening notice under section 148 for this purpose was issued by another Assessing Officer who had no jurisdiction over assessee, said notice was bad in law

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