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2022 (12) TMI 1218 - AT - Income TaxReopening of assessment u/s 147 - notice to be issued by the non-jurisdictional ITO - transfer of case from ITO to the other - HELD THAT:- The concerned jurisdictional ITO, before framing the assessment did not issue notice u/s 148 which was sine qua non to assume jurisdiction to proceed with the assessment proceedings. thus case has not been transferred with the sanction of the Competent Authority as provided u/s 127 of the Act . Concerned ITO, Ward-4(5) without getting sanction from the competent authority himself transferred it to ITO Ward-3(5) and since the ITO, Ward-3(5) neither recorded reasons to believe that the income of the assessee has escaped assessment nor he issued notice u/s 148 therefore, the assessment framed by him was bad in law. Reliance in this respect can be placed on the decision in the case of Pankajbhai Jay Sukh Lal Shah [2019 (6) TMI 799 - GUJARAT HIGH COURT] . In view of this, the assessment order framed by the ITO, Ward-4(5) being bad in law is hereby quashed. Appeal of the assessee stands allowed.
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