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2017 (11) TMI 517 - AT - Income TaxReopening of assessment - addition us 68 - jurisdiction of ITO over the assessee - Held that:- Considering the facts of the case in the light of decision in the case of Shri S.N. Bhargava [2013 (10) TMI 512 - ITAT AGRA] it is clear that ITO at Ghaziabad was not having jurisdiction over the assessee. Therefore, he should not have recorded the reasons for reopening of the assessment and further he did not examine any information supplied by Investigation Wing and that he was having no reasons to believe that income chargeable to tax has escaped assessment in his jurisdiction and such facts are also not mentioned in the reasons recorded for reopening of assessment. The ITO at Meerut has, therefore, not validly assume the jurisdiction to initiate the re- assessment proceedings because he has merely followed the reasons recorded by ITO at Ghaziabad who was not having jurisdiction over the assessee. The issue is therefore, covered in favour of the assessee
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