Only a jurisdictional Income Tax Officer can issue a notice for reopening assessments u/ss 124 and 147.

Reopening of assessment - in the light of expressed provisions of Section 124 and Section 147 of the IT Act, the only officer who could have exercised jurisdiction over the case of the assesse, even for the purposes of issue of notice should be the jurisdictional ITO - Section 292BB being prospective in nature cannot be applied to the facts of the present case - AT .....

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