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2014 (3) TMI 580 - HC - Income TaxValidity of Notice u/s 148 of the Act – Held that:- In technical terms the order dated March 11, 2002, dropping the proceedings u/s 148 of the Act may not amount to an assessment u/s 143(3) of the Act – but, it would not be open for the AO to reopen the assessment on the same ground all over again - Though no reasons were recorded for dropping the proceedings under section 148 of the Act by the Assessing Officer, from the attendant facts and circumstances, it can be safely culled out that he was convinced that no addition under the said disputed item could be made - He himself in the assessment year 1996-97 made no addition in a scrutiny assessment. When the Assessing Officer dropped the proceedings of reassessment on a substantive ground of the additions not being sustainable, subsequently the same Assessing Officer or even his successor in office could not have reviewed such a decision and come to a different conclusion to be able to issue a notice for reassessment on the same ground - Any other view would lead to anomalous situation – thus, the second notice for reopening of assessment on the same ground on which the previous notice was issued for the same purpose, but later on dropped not on technical but substantive grounds, was wholly impermissible – the notice is set aside – decided in favour of Assessee.
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