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2017 (11) TMI 1081 - AT - Income TaxReopening of assessment - time-limit for issuance of Notice u/s 148 - Held that:- If there is any specific direction contained in an order passed by the authority in any proceeding under act by way of appeal revision or by a court. In that situation time limit for issuance of notice is indefinite period. But, if at the time when the order which was subject matter of appeal or revision was passed, the time-limit for issuance of Notice u/s 148 of the Act had already expired, the Time limit of indefinite period will not apply. Hence, the assessment order which is the subject-matter of appeal was passed by the Ld ITO on 29/12/2010, and on that date the time limit for issuance of Notice u/s 148 had already expired by reason of provision of section 149 limiting the time limit to six years from the end of the relevant assessment year i.e 31/03/2010. In view of the above, in our considered opinion, the action of the Ld. CIT(A) in directing the ITO, Ward 38(3) to make fresh order u/s. 147 inspite of the facts the notice u/s. 148 was validly issued only after expiry of time limit provided u/s. 149 of the Income Tax Act is not valid, hence, the same is cancelled and appeal of the assessee is accordingly allowed.
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