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2021 (5) TMI 121 - HC - Income TaxInitiation of the proceedings u/s 153C - HELD THAT:- As rightly pointed out by the learned counsel for the petitioner, a bare comparison of the Assessment order passed under Section 143(3) of the Income Act and the impugned order passed under Section 153C of the Income Tax Act would show that there is no escapement of the income, even according to the respondent. Counter affidavit itself, it has been fairly conceded in paragraph 20 that there is no change in the demand amount and that the overall demand raised in respect of the assessee and that no further additional demand has been raised by the impugned order. If there is no escapement of income and the petitioner's income has already been determined in the earlier round, there is absolutely no justification in passing one more order under Section 153C of the Income Tax Act. Such an exercise is nothing but reiteration of the earlier order passed under Section 143(3) of the Income Tax Act. WP allowed.
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