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2011 (5) TMI 699 - HC - Income TaxReopening - reasons recorded on the ground that the petitioner had incurred expenses towards advertisement expenses which claim according to the Assessing Officer, was not justified - second ground for reopening is that certain additions were disallowing expenses towards repair and maintenance under section 40A(3) of the Act - AO has reopened the assessment merely to make inquiries. Nothing is stated in the reasons recorded to indicate that any income chargeable to tax has actually escaped assessment in relation to the said ground - grounds for reopening the assessment are not valid grounds - basic requirement for invoking the provisions of section 147 of the Act, viz., that income chargeable to tax should have escaped assessment, is itself not satisfied - notice issued under section 148 of the Act seeking to reopen the assessment under section 147 of the Act, is without jurisdiction and as such, cannot be sustained - petition succeeds and is, accordingly, allowed
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