the incision for Lumpectomy same as the needle biopsy location?

Actually it makes sense that the incision would be in a different location.  In order to do the needle biopsy, they need to ensure that the needle is securely in place - what that means is that it's not good to have the needle too close to the surface or go through too small an amount of breast tissue. Because of this, they sometimes insert the needle at an angle or even from the opposite side of the breast from where they are taking the sample. With surgery, on the other hand, they want to cause the least disruption to the breast tissue so they will make the surgical incision as close as possible to the area of breast tissue that is being removed.