TMI Blog2016 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Income Tax Officer, Range-I, Agra. Since the same was not done, the notice for reassessment issued under Section 148 of the Act by the Assistant Commissioner of Income Tax-I, Agra was without jurisdiction. We are also of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Officer, Range-I, Agra, which was processed under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act). For the previous assessment years, the return was also filed before the same Assessing Officer. The Assistant Commissioner of Income Tax-I, Agra issued a notice under Section 148 of the Act dated 18th August, 2011 indicating that he has reasons to believe that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, being aggrieved, has filed the present writ petition praying for the quashing of the notice issued under Section 148 of the Act contending that 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 Officer. The respondents have filed a counter affidavit admitting that the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing 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 Income Tax Officer, Range-I, Agra. Since the same was not done, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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