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2010 (10) TMI 770 - AT - Income TaxJurisdictional defect- Held that:-Assessing Officer who has been empowered to exercise jurisdiction over the case of the assessee can record reasons and issue notice under s. 148. Proceedings undertaken by Non-jurisdictional ITO have not been validly initiated against the assessee. Therefore, the assessment made on the basis of invalid notice is also invalid and unsustainable in the eyes of law. Decided in favor of the assessee
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