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2013 (4) TMI 424 - HC - Income TaxValidity of reassessment notice - Reopening of assessment - writ petion challenging the notice as barred by limitation - Held that:- In response to the reassessment notice, the petitioner had filed returns and proceedings were pending and during the pendency of the reassessment proceedings the Income Tax Officer issued a fresh notice for the assessment years already involved in the reassessment proceedings. In that connection it was held that issuance of second notice is invalid. The Court proceeded when the assessee had already filed the return, for the same period, no assessment has been made on the basis of the said return, reassessment proceedings could not be initiated. The judgment of Tube Company Ltd. Versus Income Tax Officer, [2004 (6) TMI 18 - CALCUTTA High Court] has no application to the facts of the present case in as much as when the impugned notices under section 148 were issued, no proceedings for reassessment was pending. The earlier reassessment proceedings were dropped by the order dated 22.6.2005 and the earlier notice issued under section 148 on 11.3.2004 was cancelled.Writ dismissed.
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