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2016 (3) TMI 174 - AT - Income TaxValidity of reopening of assessment - validity of notice - Held that:- Since it has been established that notice under section 148 of the Act was issued by the Assessing Officer having no jurisdiction over the assessee, the reopening is bad in law and, therefore, the assessment framed consequent thereto is not sustainable in the eyes of law. - Decided in favour of assessee
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