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2018 (11) TMI 272 - HC - Income TaxValidity of reopening of assessment - reassessment proceedings were initiated to assess the income which had escaped assessment during the original assessment proceedings - Held that:- In the reassessment proceedings, the income which had already been determined or assessed to tax is also added to the escaped income. If the reassessment proceedings were held to be invalid by the Tribunal or a Court of Law, in that situation, it cannot be held that the original assessment stands obliterated. If the initiation of reassessment proceedings is held to be invalid, the assessee would revert back to the situation where he originally stood, i.e. the original assessment order would revive. The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law. The said doctrine would apply only in a situation where the subsequent reassessment order has been held to be valid in law. The Tribunal had rightly held that where the reassessment order was annulled, the original assessment order would automatically get restored. No substantial question of law
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