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2018 (4) TMI 692 - AT - Income TaxValidity of reopening of assessment - ITO at Ghaziabad jurisdiction over the matter - Held that:- The mere factum of the agreement found by the DDIT (Inv.), Ghaziabad having been forwarded by him to the AO at Ghaziabad cannot confer jurisdiction on the AO at Ghaziabad, when the assessee has always been and remains assessed at Agra. The fact that the assessee remained posted as Chief Engineer, Ghaziabad and had been residing in Ghaziabad, again, cannot confer jurisdiction on the AO at Ghaziabad to issue notice under sections 147/148 of the IT Act, when undisputedly and admittedly, the assessee has never been assessed at Ghaziabad and he has always been and continues to be assessed at Agra. Apropos the observation that the AO at Ghaziabad would have jurisdiction over the matter under section 124(1) of the Act, this observation gets nullified by the very next observation, i.e., the assessment has been completed by the AO in Agra. The grievance of the assessee in this regard is found justified and it is accepted as such - Decided in favour of assessee.
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