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2023 (6) TMI 739 - DELHI HIGH COURTValidity of reopening of assessment - Period of limitation - notice under the new regime - HELD THAT:- We are in agreement with respondent that the notice dated 23.05.2022 issued un/s 148A(b) cannot be declared as being untenable in law, since even according to Petitioner the limitation qua AY 2019-20 would have expired only on 31.03.2023. Merely because there is a reference to the judgment of Ashish Aggarwal’s case[2022 (5) TMI 240 - SUPREME COURT] which according to Petitioner would not apply qua the AY in issue, it would not render the notice untenable, as it is the common case of counsel for parties that after 01.04.2021, notices could have been issued only under the new regime. Petitioner cannot but accept that the notice dated 23.05.2022 has been issued under the new regime, i.e., under Section 148A(b) of the Act. Since proceedings on the very same aspects have been dropped in other AYs, that aspect required attention of the AO - Since according to Petitioner assessment order has not been passed, it would be best, if the AO were to advert to the record concerning the earlier AYs before passing the assessment order. It is ordered accordingly. Rule of res-judicata does not apply, i.e., that each AY is different. That said, if the reasons for reopening are consistently similar or the same, the AO needs to apply the principle of consistency, before passing the assessment order. [See Radhasaomi Satsang [1991 (11) TMI 2 - SUPREME COURT] AO will, thus, accord personal hearing to the authorized representative of the petitioner before he proceeds further.
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