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2015 (8) TMI 1436 - AT - Income TaxReopening of assessment - assessee had filed the return of income in the ACIT, Kurnool and notice reveals that it has been issued by the DDIT (Exemptions), Hyderabad - Held that:- As decided in assessee's own case once the jurisdiction is vested with the Kurnool Range, there cannot be framing of assessment or issue of notice u/s. 148 or framing assessment by any other authority than the Kurnool Range. The argument made before us by the Department is devoid of merit. There cannot be one authority for levying of penalty on assessment at Kurnool and another authority for framing assessment. Being so, issue of notice u/s. 148 by the Hyderabad Range of the Department is not correct. As the issue of notice itself is bad in law by the Hyderabad Range of the Department, consequent framing of assessment is bad in law. Being so, we quash the reopening of assessment for all the above four assessment years. - Decided in favour of assessee.
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