BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

reassessment on the basis of an illegal notice u/s 148 is not sustainable and accordingly the same is set aside.” 1.10 The courts on several occasions have settled the issue of jurisdiction and accordingly, valid jurisdiction is a condition precedent to the validity of any assessment under Section 147 of the Act, therefore, the assessment made pursuant to invalid notice