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2019 (10) TMI 476 - HC - Income TaxReopening on the basis of the statement of a tainted person - notice clearly beyond a period of four years - As emphatically argued that in the case of the petitioner, there was a search pursuant to which proceedings under section 153A came to be initiated and assessment came to be made under section 143(3) read with section 153A of the Act. HELD THAT:- As submitted that once an assessment is made under section 153A of the Act, it is not permissible for the Assessing Officer to reopen such assessment under section 147 of the Act. In support of such submission, reliance was placed upon the decision of Ramballabh Gupta v. Assistant Commissioner of Income Tax Inspector Indore, [2005 (8) TMI 99 - MADHYA PRADESH HIGH COURT] as held that the only fetter put on the power of the Assessing Officer in taking recourse to section 148 is that it cannot be issued in relation to those six assessment years, as defined in section 153A of the Act. Having regard to the submissions advanced by the learned counsel for the petitioner, issue Notice, returnable on 18.11.2019. By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 28.03.2019 issued under section 148 of the Act for the assessment year 2013-14 are hereby stayed.
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