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2023 (1) TMI 1255 - HC - Income TaxReopening of assessment u/s 147 - petitioner had approached the court for intervention on the ground that the impugned notice issued u/s 148 was without jurisdiction - HELD THAT:- It is pertinent to note that AO in the assessment order has adverted to the fact that the petitioner had, in fact, filed a return. AO, after examining the matter, concluded that the taxable income declared by the petitioner while filing the return, which was pegged at Rs.1,96,430/- is in order and, accordingly, accepted the same. Resultantly, there is no tax liability foisted on the petitioner.Therefore, in our view, this writ petition need not progress further. Accordingly, the interim order dated 11.12.2019 shall stand vacated.
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