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2022 (12) TMI 1093 - BOMBAY HIGH COURTJurisdiction to initiate Reopening of assessment - validity of order under Section 148A(d) - Petitioner also challenges the order passed by the CIT (International Taxation–2), Mumbai, in purported exercise of powers under Section 127 - Notices u/s 148 A(b) and the consequent notice u/s 148 of the Act are challenged on the ground that the said order and notice could be sustained only, if the initial notice under Section 148 A(b) of the Act had been issued by the concerned A.O. at Delhi. HELD THAT:- In the present case, it is stated that while notice under Section 148 A(b) of the Act was issued by the officer at Bombay, the order under Section 148A(d) as also the notice 148 of the Act were issued by the A.O. at Delhi, which thus cannot be upheld. Prima facie, we are satisfied with the argument of Mr. Mistri, learned Senior Counsel that a part of cause of action has accrued to the Petitioner within the territorial jurisdiction of this Court, inasmuch as the initial notice under Section 148 A(b) of the Act was issued by the A.O. in Mumbai and that this Court would have the jurisdiction to entertain the present writ petition, more so when this Court had proceeded to exercise jurisdiction in the case of the Petitioner while entertaining a challenge to the initial notice under Section 148 of the Act, issued under the unamended provisions of Section 148 of the Act as it existed before 01st April, 2021. Issue notice to Respondent Nos. 2, 4 and 5, returnable on 13th January, 2023. Objections be fled within six weeks from today. There shall be ad-interim relief in terms of prayer clause ‘d’ of the petition.
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