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2010 (9) TMI 903 - AT - Income TaxValidity of Reassessment proceedings - notice issued AO without jurisdiction - whether curable defect u/s 292BB - HELD THAT:- Assessing Officer at Agra did not have any jurisdiction over the assessee company for the year under consideration, go unrebutted as also available from the record. Therefore, the learned CIT(A) cannot at all be said to have committed any error in annulling the reassessment order passed by the Assessing Officer at Agra. Assessing Officer at Agra was not an ‘Assessing Officer’ qua the assessee within the meaning of section 2(7A) of the Income-tax Act; Reassessment notice issued to the assessee by the Assessing Officer at Agra was void ab initio and was no notice within the meaning of section 148(1) of the Income-tax Act; Section 292BB is applicable with effect from 1-4-2008 and it does not apply to the year under consideration, i.e., assessment year 2001-02 - Also section 292BB does not cure the jurisdictional defect in the notice; Reassessment notice being void ab initio, the assessee cannot be said to have acquiesced in any proceeding or enquiry within the meaning of section 292BB and section 292BB does not lay down that even where a notice is void ab initio for want of jurisdiction, such notice shall still be deemed to have been duly served on an assessee in accordance with the provisions of the Income-tax Act - Appeal filed by the Department is dismissed.
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