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2016 (1) TMI 138 - ALLAHABAD HIGH COURTReopening of assessment - jurisdiction of AO to issue notice - Held that:- In the instant case, admittedly, the Assessing Officer for the relevant year as well as for the previous assessment years was the Income Tax Officer, Range-I, Agra and not the Assistant Commissioner of Income Tax-I, Agra. Consequently, in our opinion notice for reassessment and the reasons to believe to be recorded can only be done by the Assessing Officer, namely, the Income Tax Officer, Range-I, Agra. Since the same was not done, the notice for reassessment issued under Section 148 of the Act by the Assistant Commissioner of Income Tax-I, Agra was without jurisdiction. We are also of the view that so long as the file of the assessee is not transferred under Section 127 of the Act, all assessment and reassessment can only be done by the Assessing Officer. Consequently, the proceedings initiated by the said authority were without jurisdiction and cannot be sustained. - Decided in favour of assessee
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