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2014 (1) TMI 299 - HC - Income TaxJurisdiction u/s 147 - Held that:- Income tax authorities were unaware of the fact that the assessee is being assessed with authorities at Rohtak and not Delhi - income tax authorities at Delhi were well within their rights to issue notice under Section 148 after compliance of provisions of Section 147 regarding disclosing of reasons and in issuance of notice under Section 142(1) of the Act - The moment it was disclosed by the assessee that she was being assessed to income tax at Rohtak and had furnished particulars thereof, on her request, the matter was transferred to Rohtak. Whether notice under Section 148 as also Section 142(1) of the Act was to be re-issued by the Assessing Officer at Rohtak - Held that:- Though judicial consistency is always aspired for and should be maintained, merely because the impugned order is inconsistent with an order rendered by another Bench of the Tribunal, sanctity would not be lent to the said another order and the said order by no means would be taken to be eclipsing the validity and legality of the impugned verdict - Decided against assessee.
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