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2012 (9) TMI 471 - ITAT, DELHIValidity of notice issued u/s 148 - Notice u/s 148 was issued by any other ITO on the basis of information from DIT(Investigation), who does not jurisdiction over assessee - Whether the reassessment framed by the AO, in pursuance to a notice u/s 148, issued by ITO, who did not have jurisdiction over the case of the assessee, is valid or invalid –- Held that:- The basic requirement u/s 147 is that the AO has reason to believe that any income chargeable to tax has escaped assessment. Reason to believe must be that of the concerned AO, having jurisdiction over the case, who has relevant returns and other material in his possession. Such belief can be of jurisdictional AO alone and not of any other AO or authority. Therefore, It is well-settled that if a notice u/s 148 of the Act has been issued without the jurisdictional foundation u/s 147 of the Act being available to the AO, the notice and the subsequent proceedings will be without jurisdiction and thus, liable to be struck down. Decision in favour of assessee
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