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2009 (12) TMI 11 - HIGH COURT OF ALLAHABADNotice u/s 148 – Assessment - The petitioner prior to her marriage was residing at Chennai and was filing her returns with DCIT-II, Madras. She filed the returns for the assessment years 1990-1991 to 1998-1999 at Chennai. On 19.2.1990 her marriage was solemnized thereafter she is residing at Agra. - The notice under section 148 has been issued for the assessment year 1998-1999 at Agra. – held that - Section 148 of the Income Tax Act provides that before making assessment, reassessment or computerization under section 147 of the Income Tax Act, the "assessing officer" shall serve on the assessee a notice requiring him to furnish return of the income. The said power has been given on the assessing officer. Indisputably, in the present case for the assessment year in question, the officer at Chennai was the assessing officer of the petitioner - the very issuance of the notice under section 148 of the Income Tax Act by Agra officers is totally without jurisdiction
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