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2022 (12) TMI 1161 - AT - Income TaxReopening of assessment u/s 147 - ITO Raipur jurisdiction over the case of the assessee - addition of bogus purchases - HELD THAT:- ITO-1(3), Raipur at the time of issuance of notice u/s.148 was not vested with any jurisdiction over the case of the assessee, which as per the Notification No.1/2014-15 dated 15.11.2014 remained with the ITO-1(1), Raipur, therefore, as the notice u/s.148 issued by the ITO-1(3), Raipur was nothing short of a notice issued by an A.O who lacked inherent jurisdiction, thus, the provisions of Sec. 124(3) could not have been triggered to fasten an obligation upon the assessee to call in question the jurisdiction of the said officer, i.e., ITO- 1(3), Raipur. The reliance placed by the Ld. DR on the judgment of the Hon’ble High Court of Delhi in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018 (6) TMI 211 - DELHI HIGH COURT] being distinguishable on facts would also not assist its case. As the ITO-1(1), Raipur had framed the impugned assessment u/s.143(3) r.w.s. 147 on the basis of a notice u/s.148 of the Act, issued by the ITO-1(3), Raipur, i.e., an A.O who at the time of issuance of the aforesaid notice lacked inherent jurisdiction over the case of the assessee, therefore, the assessment so framed cannot be sustained and is liable to be quashed. Accordingly, quash the assessment framed by the ITO-1(1), Raipur vide his order passed u/s.143(3) r.w.s. 147 for want of valid assumption of jurisdiction on his part. Decided in favour of assessee.
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