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2015 (9) TMI 708 - AT - Income TaxReopening of assessment - jurisdiction of Officer over the assessee issuing the notice - Held that:- In the instant case, the designated officer having received information from the AIR has issued notice under section 148 of the Act to the assessee without ascertaining the facts about his jurisdiction over the assessee. He has also made an attempt to frame assessment over the assessee without having jurisdiction over the assessee. The assessee has raised objection about jurisdiction before the Assessing Officer on receipt of notice under section 148 of the Act. Thereafter, the Assessing Officer has transferred the file to the concerned Assessing Officer, i.e., Income-tax Officer V having jurisdiction over the assessee. The Income-tax Officer V has not issued any notice under section 148 of the Act in order to assume jurisdiction to complete the assessment under section 147 of the Act. He has proceeded further on the basis of the notice issued under section 148 of the Act by a designated officer. Since the notice under section 148 of the Act was issued by an officer not having jurisdiction over the assessee, the notice itself is bad and invalid. Therefore, the assessment framed consequent thereto also deserves to be quashed. - Decided in favour of assessee.
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