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2015 (5) TMI 393 - HC - Income TaxReopening of assessment - ITAT uphold validity of reopening u/s.147 read with s.148 - grievance of the assessee that reasons to reopen the assessment were recorded by one officer and the notice under section 148 was by another officer - Held that:- The present Tax Appeal is allowed and the matter is remitted to the file of the learned Tribunal directing to decide and dispose of the appeal on remand afresh in accordance with law and on merits and to deal with the contention on behalf of the appellant that the reasons were recorded by one officer and the notice under Section 148 of the Income Tax Act, 1961 was issued by another officer and therefore, reassessment has been vitiated. - Decided in favour of assessee by way of remand.
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