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2018 (4) TMI 514 - AT - Income TaxReopening of assessment - reasons to believe - Held that:- No fresh material or additional information on record which could lead the Assessing Officer to believe that income chargeable to tax had escaped assessment. Thus, there was no valid reason for reopening the assessment u/s 148 of the Act on a second occasion on similar ground. A perusal of the second re-assessment order shows that the Assessing Officer has not brought out any facts which would clearly indicate that the assessee had not disclosed full material facts on the earlier occasion. Therefore, on overall facts and circumstances of the case and considering the findings of the Ld. Commissioner of Income Tax (A), which could not be negated before us thus to agree with the action of the Ld. Commissioner of Income Tax (A) in quashing the reassessment proceedings - action of the Assessing Officer with regard to the reopening of the case u/s 147/148 was not justified and the re-assessment, therefore, deserved to be annulled Treatment of agricultural income as income from other sources and addition on account of alleged personal expenses - Held that:- These two additions do not pertain to the second reassessment proceedings but to first reassessment proceedings. However, as per the doctrine of merger, the earlier assessment order gets merged with the subsequent assessment order and, accordingly, the first assessment order dated 10.06.2005 merges with the second re-assessment order which has been annulled. Since the second reassessment order has been annulled, the first reassessment order dated 10.06.2005 gets and attains finality. Therefore, since the assessee had earlier accepted these two additions made in the first re-assessment order, we are afraid we cannot adjudicate on the appropriateness of these two additions at this stage.
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