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2019 (3) TMI 1941 - AT - Income TaxReopening of assessment u/s 147 - ITO Phagwara jurisdiction to issue notice - HELD THAT:- As the term “Assessing Officer” used in Sec. 147 of the IT Act cannot be accorded any other meaning except that envisaged in Sec. 2(7A) as per which the same has to be construed as the AO vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) of subsection (2) of Sec. 120 or any other provision of the IT Act. There is neither anything borne from the records nor any material has been produced before us during the course of hearing of the appeal, which would reveal that the ITO, Ward-4, Phagwara was at the time of issuing the notice under Sec. 148 of the IT Act was exercising either exclusive or concurrent jurisdiction over the case of the assessee. On the basis of our aforesaid observations, it can safely be concluded that the notice issued under Sec. 148, dated 27.03.2015 by the ITO, Ward- 4, Phagwara who was not vested any jurisdiction over the case of the assessee would have no existence in the eyes of law. We thus in the backdrop of the aforesaid facts are constrained to observe that the assessment framed by the ITO, Ward-3, Phagwara under Sec. 147 r.w.s 143(3) of the IT Act, dated 29.03.2016 in the absence of a valid notice issued under Sec. 148 cannot be sustained and is liable to be quashed. As we have quashed the assessment framed by the A.O under Sec. 147 r.w.s. 143(3), dated 29.03.2016 for want of jurisdiction, therefore, we refrain from adverting to and therein adjudicating the merits of the addition made in the hands of the assessee. - Decided in favour of assessee.
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