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2019 (1) TMI 1468 - KARNATAKA HIGH COURTReopening of assessment - Held that:- With regard to assumption of jurisdiction under Section-147 of Income-tax Act is concerned, hereto we are of the view that the Tribunal did not consider the plea of the assessee with regard to the jurisdiction under Section-147 of the Income-tax Act. Hence, this question also requires to be considered by the Tribunal. The failure of the Tribunal to consider the question of jurisdiction has therefore led to miscarriage of justice. Under these circumstances, both the questions of law are held in favour of the assessee and against the Revenue, by holding that the order of the Tribunal is unsustainable, since it did not consider the grounds urged before it and has committed an error in not considering the contention of the assessee with regard to the question of assumption of jurisdiction under Section-147
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