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2016 (12) TMI 1806 - CHHATTISGARH HIGH COURTValidity of reopening of assessment - notice for re-assessment being based solely on the report of DVO - HELD THAT:- In the case at hand, notice u/s 147(2)/148 has been assailed only on the ground that the same is based on report of DVO, therefore, it is illegal and void. Jurisdiction of the Assessing Officer to issue notice has not been assailed on the ground that the notice is barred by limitation. As earlier discussed, notice is not based merely on the report of the DVO but having mentioned the same, the Assessing Officer has recorded its own satisfaction of existence of reason to believe that the income of the relevant assessment year has escaped assessment. Thus, the notice cannot be treated as without jurisdiction. Even otherwise, the petitioner would get full opportunity before the Assessing Officer to present his case as to why it is not a case of escapement of income. All the writ petitions being not maintainable against show cause notice deserve to be and are hereby dismissed.
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