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2022 (8) TMI 127 - AT - Income TaxReopening of assessment u/s 147 - notice issued by non-jurisdictional Assessing Officer - addition of long term capital gain on sale of property - HELD THAT:- Case of the assessee falls under the jurisdiction of the ITO, Ward 1(2), Jaipur then as to how the other AO, (ITO, Ward 5(2), Jaipur having no jurisdiction can issue the notice u/s 148. An order passed by an officer without recording reasons has no relevance which is void ab initio and deserves to be annulled. The defect in the order is not curable and it cannot be rectified even by sending the matter back to the concerned officer. Since the notice u/s 148 is issued solely on the basis of information received from DDI, Wing, Jaipur without making any further enquiry and without referring the matter to the Jurisdictional Officer and non-jurisdictional officer has issued notice u/s 148 of the Act, therefore, reopening of the assessment is not valid. Hence, the reassessment proceedings consequent to notice issued by non-jurisdictional Assessing Officer is ab-inito void. Taking into consideration the above facts and circumstances, the order passed by the ld. CIT(A) is quashed. Penalty u/s 271(1)(c) - HELD THAT:- When the quantum appeal as to issuance of Notice u/s 148 of the Act and confirming the addition by ld. CIT(A) is quashed then the penalty order passed u/s 271E by the ld. CIT(A) has become infructuous. Thus appeal of the assessee is allowed.
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