TMI Blog2022 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... essment or by way of reassessment, he can issue a notice under Section 148 within the time mentioned This Court is further in agreement with the submission of the learned counsel for the Petitioner that non-disposal of petitioner s objections dated 22nd July, 2021, was contrary to the law laid down by the Supreme Court in the case of M/S GKN Driveshafts (India) Ltd. [ 2002 (11) TMI 7 - SUPREME COURT] This Court, is also in agreement with the contention of the learned counsel for the Petitioner that there has been a violation of principles of natural justice inasmuch as the Petitioner was not given a reasonable opportunity to respond to the statement of Sh. Kewal Krishna Arora shared by the AO with the petitioner on 25th March, 2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the Petitioner under Section 148 of the Act for the same assessement year. He states that the first notice is dated 15th May, 2020, which has been issued by the Assessing Officer, Ward 14(2), Delhi, whereas the second notice has been issued on 07th June, 2021, by the Assessing Officer, Ward 14(1). He contends that Assessing Officer, Ward 14(2) is not the Jurisdictional Assessing Officer ( JAO ) of the Petitioner. In the alternative, learned counsel for the Petitioner submits that two reassessment notices could not have been issued simultaneously. 3. Learned Counsel for the Petitioner further states that the assessment order dated 30th March, 2022, has been passed without disposing of the objections raised by the Petitioner vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice as the petitioner was given an oral hearing by way of a video conference on 25th March, 2022. 6. In rejoinder, learned counsel for the Petitioner states that he does not wish to press the first issue of jurisdiction of the Assessing Officer Ward 14(2) to issue notice under Section 148 of the Act. 7. Having heard learned counsel for the parties, this Court is of the view that it is settled law that during the subsistence of a reassessment proceedings, another reassessment notice cannot be issued for the same assessment year. The Division Bench of this Court in CIT v. Sanjay Kumar Garg, [2015] (9) TMI 390 Delhi High Court has held as under:- 9. The contention of the Assessee which has been accepted by the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings initiated under Section 34 (1)(a) of the 1922 Act were pending at the time when the 1961 Act came into force and, therefore, the Income Tax Officer was not competent to issue a fresh notice under Section 148 of the Income Tax Act, 1961. 11. In Nilofer Hameed v. Income Tax Officer [1999] 235 ITR 161 (Ker) after referring to a number of judgments of the High Courts, it was held by the Kerala High Court that if an assessment is pending either by way of original assessment or by way of reassessment proceedings, the Assessing Officer cannot issue a notice under Section 148 but if no proceedings are pending either by way of original assessment or by way of reassessment, he can issue a notice under Section 148 within the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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