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2010 (1) TMI 669 - AT - Income TaxReopening Assessment u/s 148 - Whether reopening of assessment under section 148 read with section 147 is bad in law being without jurisdiction and so the reassessment order is liable to be quashed - Held that:- as per the case of Ranjeet Singh v. Asstt. CIT [2008 -TMI - 65397 - ITAT DELHI-F ] wherein the Tribunal held that notice under section 148 issued by the ITO at Ghaziabad to the assessee who was assessed to tax in Delhi was without jurisdiction and, therefore, assessment framed on the basis of said notice is bad in law; impugned notice was not in substance and effect in conformity with the provisions of section 120 read with section 147 and thus, the provisions of section 292B are not applicable - Consequently, the order of the learned CIT(A) is set aside on the legal issue raised by the assessee in her appeal - Appeal filed by the assessee is allowed .
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