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2021 (11) TMI 919 - AT - Income TaxReopening of assessment u/s 147 - addition u/s 68 - Validity of two separate assessment orders by two different A.Os. for the same assessee for the same assessment year - HELD THAT:- It is a peculiar case of reopening of the assessment on account of cash deposit in the bank account by two different Assessing Officers for the same assessee for the same assessment year Once the A.O. has already made an assessment in the order under section 147/143(3) in the case of the assessee for the same assessment year for the reason that assessee has made cash deposit of ₹ 15,02,250/- in his bank account, therefore, in my opinion it is not permissible by another A.O. to reopen the assessment on the very same issue and pass the order under section 147/144 of the I.T. Act, 1961. When the PAN was available with the Department and an order had already been passed under section 147/143(3) for the same assessment year for the same reason, therefore, the second order passed by the A.O. dated 07.12.2017 in my opinion does not stand in the eyes of Law unless and until the first order is withdrawn. In this view of the matter, I am of the considered opinion that the second order passed by the ITO, Ward-32(2) in the instant case does not survive since there cannot be two different assessment orders for the same assessee for the same assessment year with the same PAN by two different A.Os. The grounds raised by the assessee are accordingly allowed.
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