Pardaman Singh Vs ITO (ITAT Chandigarh)Reassessment Quashed for Jurisdictional Defect: Section 148 Notice Issued by Wrong AuthorityThe Chandigarh Bench of the ITAT quashed the reassessment proceedings for AY 2018-19 on the ground of lack of jurisdiction. Respectfully following these precedents, the Tribunal held that the notice issued u/s 148 (and consequential reassessment) was void ab initio and quashed the entire reassessment proceedings. Admittedly, notice under Section 148 was issued after the Notification issued by the Ministry of Finance, Government of India on 29.03.2022. Respectfully following the judgement, we quash the re-assessment order because notice u/s 148A(1) was issued on 31.03.2022 as observed by the AO in the assessment order. Accordingly, this plea of the assessee is allowed and re-assessment order is quashed.