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2013 (7) TMI 654 - HC - Income TaxValidity of Notice u/s 148 - Whether the ITAT was right in law in holding that the notice issued under section 148 was without jurisdiction when the AO issuing the said notice had valid jurisdiction while passing the assessment order in the case of the assessee for the A.Y. 2001-02 and the ITAT was justified in entertaining the fact that the jurisdiction was challenged under section 124 especially when this was not done before the same AO during the assessment proceeding for the A.Y. 2001- Held that:- the Tribunal has rightly held that the issuance of notice under section 148(1) by the ACIT, Range-IV, was without jurisdiction - when the notice under section 148(1) Commissioner have no jurisdiction over the assessee on the date of issuance of such notice as the jurisdiction over the assessee was transferred to the Additional CIT passed under section 120 – it cannot be situation where two Assessing Officer would have simultaneous jurisdiction over the assessee, one being Additional CIT, Range-I, and other being ACIT, Range-IV appeal decided against revenue.
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