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2015 (9) TMI 1644 - AT - Income TaxValidity of Assessment U/s 143(3) read with section 154 passed by successor AO - AO has reviewed his own order without properly assuming jurisdiction and hence, the assessment order passed u/s.143(3) r.w.s.254 on the second occasion i.e. on 18.02.2014 is illegal and void ab- initio - HELD THAT:- It is well-settled that there cannot be two assessments in respect of total income of an assessee in one and the same A.Y. The assessee cannot be assessed twice over for the same A.Y. by framing two assessments, because there cannot be double taxation of the same income. During the existence of first order dated 16.09.2013, the second order dated 18.02.2014 could not have been passed and if passed, the same is non est. The two orders cannot exist at the same time. In this connection, I find merit in the appellant's plea [based on judgment of Hon'ble jurisdiction High Court in the case of Classic Share & Stock Braking Services Ltd. (2013 (3) TMI 516 - BOMBAY HIGH COURT) that after having passed order dated' 16.09.2013 giving effect to the order of Hon'ble ITAT, the impugned assessment order dated 18.02.2014 passed by the AO is totally illegal, void and without jurisdiction. Under these circumstances, there is no hesitation in holding that the impugned order passed by the AO is bad in law and void ab initio and the same is, therefore, annulled - Decided against revenue
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