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2019 (10) TMI 82 - HC - Income TaxReopening of assessment u/s 148 - whether the impugned notice issued by the respondent under section 148 of the Act is sustainable in law? - HELD THAT:- It is not in dispute that the income which is sought to be reassessed by virtue of the issue of the impugned notice under section 148 of the Act was already assessed and was the subject matter of appeal before the CIT(A). The matter is now pending before the ITAT. In such circumstances, the assessment which is sought to be reopened could be said to have merged with the order of Commissioner (Appeals). By virtue of the second proviso to section 147 of the Act, income involving matters which are subject matters of any appeal, reference or revision has expressly been taken out of the purview of the said section. In the circumstances, insofar as the income stated to have escaped assessment under the second ground is concerned, the same having been subject matter of appeal would not fall within the ambit of section 147 and as such the Assessing Officer lacks jurisdiction to reopen the assessment on the said ground. See NATIONAL DAIRY DEVELOPMENT BOARD VERSUS DCIT [2011 (3) TMI 1391 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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