9911796707
TMI Blog2016 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 notice for reassessment issued under Section 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 2007-08 before the Income 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner. The petitioner, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, 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 Income Tax Officer, Range-I, Agra. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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