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2024 (5) TMI 448 - ALLAHABAD HIGH COURTReopening of assessment u/s 147 or u/s 153C - as argued in case of search of premises/offices of Omaxe Group, some papers have been discovered by the authorities then Section 153 A and 153 C would apply and not Section 147 and 148 - It is the case of the respondent no.2 that information received on the basis of search initiated under Section 132 also includes a search on any other person and Section 148(A) requires a show-cause notice to be issued which has been issued under sub-clause (b) thereof to the petitioner and then the impugned order has been passed under sub-clause (d) of Section 148(A). HELD THAT:- As per respondents that all information that is received by the AO shall be provided and has been provided to the Assessee to enable her to make her detailed reply/ objection to such notices and the Assessment has not been completed as yet and, therefore, the writ petition has been filed only on the misapprehension. This Court having considered the arguments raised by the learned counsel for the petitioner and that of the respondent no.2 is of the opinion that the question of jurisdictional error that has been pointed out with regard to invoking Section 147, 148 and 148A and not Section 153C should also be considered by the Assessing Officer and a finding be recorded thereon while passing final orders, which till date have not been passed.
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