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2021 (5) TMI 353 - AT - Income TaxReopening of assessment u/s 147 - jurisdiction of competent authority - Validity of order passed by the Ld. DCIT (International Taxation) u/s. 144 read with section 147 - no info about transferring the case from ITO Phagwara to the Deputy Commissioner of Income Tax (International Taxation) Circle Chandigarh - HELD THAT:- We notice that in the present case notice u/s. 148 of the Act was issued by the ITO Phagwara after recording reasons for initiating proceedings u/s. 147 of the Act, whereas the assessment order u/s. 144 read with section 147 was passed by the DCIT (international Taxation), Circle Chandigarh. Further, the competent authority has not passed any order u/s. 127(2) of the Act for transferring the case from ITO Phagwara to the Deputy Commissioner of Income Tax (International Taxation) Circle Chandigarh. Since, the coordinate Bench has decided the identical issue in favour of the assessee in the case of Sh. Manjit Singh vs. DCIT International Taxation [2020 (9) TMI 84 - ITAT CHANDIGARH] and since the facts and issues involved in the present case are identical to the facts of the of the present case, we find merit in the legal issues raised by the assessee in its appeal. Hence,we allow the legal grounds raised by the appellant/assessee in the present case and quash the order passed by the Ld. DCIT (International Taxation). - Decided in favour of assessee.
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