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2010 (10) TMI 864 - AT - Income TaxReassessment - notice under s. 148 - AO passed an order under s. 153(3)(ii) r/w s.254 of the IT Act and added an amount on account of transport subsidy by observing subsequent order of the Hon'ble Tribunal 'C' Bench, Kolkata relating to the asst. yr. 1997-98 read together with another order of the Hon'ble Tribunal 'A' Bench, Kolkata in respect of the same assessee on a similar point, for the asst. yr. 2001-02 - Held that:- AO while assessing the income for another assessment year other than the one decided by the appellate authorities, shall follow the procedure laid down under s. 150. Further, in sub-s. (1) of s. 150, it has been categorically mentioned that notice under s. 148 may be issued for making reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order passed by the authorities in any proceedings under this Act by way of appeal, reference or revision. Therefore, while doing the reassessment in giving effect to the Tribunal's order in respect of assessment years other than the one involved in the appeal before the Tribunal, the AO should necessarily issue a notice under s. 148 and should have completed assessment under s. 147. Since, in this case, it is apparent that no notice under s. 148 has been issued, orders of CIT(A) set aside, who has confirmed the orders of the AO passed under s. 254 r.w s. 153(3)(ii), as the AO has no jurisdiction in passing the said order for the asst. yr. 1998-99, quashed the assessment order for the asst. yr. 1998-99, the consequential orders passed in the subsequent assessment years have become infructuous and the same are hereby also quashed, all the appeals of the assessee are allowed.
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