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2019 (1) TMI 1770 - HC - Income TaxReopening of assessment u/s 148 - issues raised on the merits by the writ petitioner are pending before the Income Tax Appellate Tribunal, which is a Second Appeal - HELD THAT:- Though the learned counsel for the writ petitioner argued various points with reference to Section 148 this Court is of an opinion that the present writ petition is filed at the stage when the notice under Section 148 of the Income Tax Act, 1961, was issued. Thereafter, the writ petitioner submitted explanations / objections and the Assessing Officer adjudicated the issues and passed an order. Thus, the question of considering the grounds raised with reference to the notice issued under Section 148 does not arise at this length of time. Final assessment order passed by the Assessing Officer was taken by way of an appeal to the Appellate Authority and thereafter, to the Income Tax Appellate Tribunal and the said appeal is now pending adjudication. All the grounds raised in the present writ petition as well as the additional grounds, if any, shall be raised before the Appellate Tribunal by the writ petitioner by producing documents or other materials.
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