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2020 (12) TMI 727 - AT - Income TaxAdmission of additional grounds - HELD THAT:- We inclined to admit the additional ground of appeal since, as assessee rightly contends, it is a pure question of law challenging the very assumption of jurisdiction to pass impugned order which goes to the root of the case and merely because the assessee did not raise this grievance earlier the assessee cannot be prevented from raising this grievance now. In view of these facts, and in view if the law laid down by Hon’ble Supreme Court in NTPC’s case [1996 (12) TMI 7 - SUPREME COURT] admit the additional grounds of appeal and proceed to deal with the same. Reopening of assessment u/s 147 - Non recording satisfaction by the Assessing officer - HELD THAT:- In this case, there is no proper issue of notice u/s.148 of the Act and notice issued without recording the reasons. From the order sheet dated 30.1.2014, it is recorded that the jurisdiction of the case was transferred to ITO Ward -3(4) but on 15.11.2014, the ITO Ward 2(4) had issued notice u/s.142(1) of the Act on same issue and, therefore, the notices issued to the assessee are clearly in mess. On a careful consideration of the matter hold that the assumption of jurisdiction u/s. 147 by the AO is without reasons record and proper service of notice u/s. 148 of the Act and is bad in law and reassessment proceedings and all consequent orders including reassessment order are consequently liable to be quashed. Appeal of the assessee is allowed
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