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2016 (1) TMI 138 - ALLAHABAD HIGH COURT

2016 (1) TMI 138 - ALLAHABAD HIGH COURT - TMI - Reopening of assessment - jurisdiction of AO to issue notice - Held that:- In the instant case, admittedly, the Assessing Officer for the relevant year as well as for the previous assessment years was the Income Tax Officer, Range-I, Agra and not the Assistant Commissioner of Income Tax-I, Agra. Consequently, in our opinion notice for reassessment and the reasons to believe to be recorded can only be done by the Assessing Officer, namely, the Incom .....

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and cannot be sustained. - Decided in favour of assessee - Writ Tax No. 1288 of 2012 - Dated:- 12-12-2015 - Tarun Agarwala And Vinod Kumar Misra, JJ. For the Appellant : Krishna Agrawal For the Respondent : C.S.C., Income Tax, Govind Krishna ORDER We have heard Sri Suyash Agarwal, the learned counsel for the petitioner and Sri Manu Ghildiyal, the learned counsel for the income tax department. It transpires that the deceased Bankey Bihari Agarwal filed his return for the assessment year 2007-08 b .....

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the said assessment year. The petitioner filed his objection before the said authority in terms of the decision of the Supreme Court in G.K.N. Driveshafts (India) Ltd. Vs. Income Tax Officer, 259 ITR 19 specifically taking a ground that the authority, namely, the Assistant Commissioner of Income Tax-I, Agra had no jurisdiction to issue a notice under Section 148 of the Act as he was not the assessing authority of the deceased petitioner. The Assistant Commissioner of Income Tax-I, Agra rejected .....

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g Officer. The respondents have filed a counter affidavit admitting that the Assistant Commissioner of Income Tax-I, Agra was not the Assessing Officer of the deceased petitioner but contended that since the escaped assessment was above ₹ 10 lacs, consequently, the jurisdiction to make assessment above ₹ 10 lacs under the Act lies with the Assistant Commissioner of Income Tax and, therefore, the notice under Section 148 of the Act was validly issued by the said authority. Having hear .....

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