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2015 (3) TMI 488 - AT - Income TaxValidity of reopening of assessment - assessee trust “AOP” has infringed the provisions by advancing a sum of ₹ 3,05,00,000/- to the persons alleged to be the persons specified in sub Section 3 of Section 13 of IT Act - Reasons recorded and notice for reopening u/s.148 were issued by ITO, Ward-5(1), Baroda, but the assessment was made u/s.144/148 by ITO, Ward-2(3), Baroda - Held that:- According to us it is not possible that for one particular territorial jurisdiction two Revenue Officers could have the jurisdiction to assess those tax payers. Out of these two conflicting jurisdiction charts only one should be correct. When we have raised this question during the course of hearing then a probability was expressed that the period of implementation of the jurisdiction chart could be different. However, specific period of implementation of the jurisdiction was not informed to us. We, therefore, consider it necessary that the authenticity of the jurisdiction chart as relied upon by the Assessee should be verified. Side by side the details in respect of jurisdiction as furnished by learned DR can also be verified from the record available with the Revenue Department. Since, before us two contradicting statements have been made about the area of jurisdiction and the name of the Assessing Officer of this Assessee, therefore, this contradiction can be resolved by examining the office records of the Revenue Department. This exercise can be undertaken by learned CIT(A) by summoning the jurisdiction recorded of the Revenue Department. - All the Appeals either filed by the assessee or by the Revenue Department may be treated as allowed but for statistical purpose only.
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