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2007 (12) TMI 178 - HC - Income TaxAssessee challenge that notice u/s 148, could not have been issued by the Income-tax Officer. It could have been issued by an AO not below the rank of the Joint Commissioner – held that Income-tax Officer who was below the rank of the Jt. Commissioner & who is an AO, was empowered to issue the notice – Merely because revenue’s appeal against annulment of assessment is pending, it would not mean that assessment is pending – reassessment notice even during pendency of revenue’s appeal, is valid
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