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2020 (11) TMI 96 - HC - Income TaxReopening of assessment u/s 147 - as alleged assessment was wholly without jurisdiction - HELD THAT:- Since the Writ Court had come to the conclusion that reopening of assessment was without jurisdiction. Therefore, to make any further observation or issuing any further direction after holding so cannot be sustained in the eye of law. Having held that the reassessment proceedings were without jurisdiction, no further direction could have been issued by the learned Single Judge and more particularly the directions in paragraphs 17 to 20 of the impugned common order. For the above reasons, we are of the considered view that the appellant should succeed in these appeals.
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