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2022 (5) TMI 175 - ALLAHABAD HIGH COURTReopening of assessment u/s 147 - Eligibility of reasons to believe - HELD THAT:- As notice under Section 148 of the Act, 1961 issued by the respondent no.2 is wholly without jurisdiction inasmuch as there was absolutely no information relating to the assessee which may give rise for reason to believe for initiating re-assessment proceedings under Section 147 of the Act, 1961. It further appears that Section 147 of the Act, 1961 is being used as a tool to harass the assessee and the notice, prima facie, appears to be without jurisdiction. We direct the respondent no.2 to file a short counter affidavit by means of his personal affidavit stating as to how the notice under Section 148 of the Act, 1961 issued by him to the petitioner was a valid notice and how the respondent no.2 could get jurisdiction to issue notice under Section 148 of the Act, 1961 when the very basis of issuing notice, ie., 'reason to believe', recorded by him was totally unfounded, non-existent and wholly baseless. Put up as a fresh case before the appropriate Bench on 19.04.2022.
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