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2018 (12) TMI 1668 - AT - Income TaxReopening of assessment u/s 147 - validity of notice u/s 148 issued during pendency of assessment proceedings initiated u/s. 142(1) - HELD THAT:- In this case, the assessment year involved is assessment year 2011-12 and the time limit for completion of assessment already initiated by issuing of notice u/s. 142(1) is 31-03-2014, therefore, issuing of notice u/s. 148 of the act during the pendency of assessment proceedings on 16-01-2013 is bad in law and invalid. The existence of this fact is very clearly demonstrated from the findings of the AO mentioned in his order passed u/s. 143(3) r.w.s 147 on 27th March, that a notice u/s. 142(1) of the act was issued to the assessee on 1st December, 2011 and asked the assessee to file return of income for the assessment year 2011-12 by 9th December, 2011 and in response to the notice u/s. 142(2) the assessee has not filed return of income therefore the AO should have completed the assessment on or before 31st March, 2014 however the case was reopened u/s. 147 by issuing of notice u/s. 148 on 16th January, 2013 which was served upon the assessee on 17.01.2013. In the case of Medapati Venkayamma vs. ITO [2017 (9) TMI 809 - ITAT VISAKHAPATNAM] we consider that the assessing officer has issued notice u/s 148 for reassessment during the pendency of assessment proceedings initiated by issuing of notice u/s 142(1) therefore, the assessment made u/s. 143(3) r.w.s. 147 was bad in law and cannot be sustained. Accordingly, assessment made u/s. 143(3) r.w.s. 147 by issuing of notice u/s. 148 is quashed. Since the assessment made u/s. 143(3) r.w.s. 147 has been quashed, therefore, there is no need to adjudicate the other grounds of the assessee on merit.
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