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In favour of Assessee.The Assessing officer doesn’t have the legal basis to acquire jurisdiction for reassessment and thus, the notice issued under section 148 and consequent reassessment proceedings are quashed and set-aside.

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Sec. 147 of Income Tax Act, 1961— Re-assessment —LATE SMT. MAGAN DEVI CHOUDHARY vs. ITO.[2020] 24 ITCD Online 021 (ITAT-JAIPUR)

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