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2019 (12) TMI 136 - AT - Income TaxReopening of assessment - notice u/s 148 issued by an incompetent officer - notice by AO with no jurisdiction - HELD THAT:- In Principal CIT-II, Lucknow v. Mohd. Rizwan, Prop. M/s M.R. Garments Moulviganj, Lucknow [2017 (3) TMI 1792 - ALLAHABAD HIGH COURT], thus, in effect, holds, answering the question in favour of the assessee, that where a notice u/s 148 was issued by an incompetent officer, i.e., one who has no jurisdiction, and subsequently, on the objection of the assessee with regard to the jurisdiction, the matter is transferred to the Assessing Officer having jurisdiction, a valid assessment cannot be made by him without issuing a fresh notice under section 148. Since the AO, having jurisdiction over the assessee, completed the reassessment without issuance of notice under section 148, the reassessment order passed is invalid and cannot be sustained. It is, accordingly, set aside and cancelled. - Decided in favour of assessee.
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