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2022 (9) TMI 874 - AT - Income TaxReopening of assessment u/s 147 - notice beyond 4 years after the completion of relevant assessment years - same issue allowed to be taken second round or not? - HELD THAT:- The assessee was assessed twice in same assessment year in same issue. In first phase, the appeal was completed on basis of the part relief. ITAT allowed the assessee’s appeal on basis of the technical ground. The same issue which the CIT(A) had disallowed in first phase was taken as subject matter of reopening as recorded reasons by the assessing authority. In second phase the notice u/s 148 was issued by the ld AO. The same issue cannot be agitated twice. There is no such any fresh material - See Kelvinator of India 2010 (1) TMI 11 - SUPREME COURT The assessing authority had reopened the issue which was already taken in the assessment order u/s 143(3) of the Act. The same issue cannot be taken second round on the ground that the ld. CIT(A) had disallowed. The ITAT had quashed the revenue appeal on technical ground and the issues were untouched by the ITAT.Therefore, the Assessing Officer was indeed in error in adopting such a hyper-pedantic approach and in holding that there was valid reopening U/s 148 on the issue which were already delt in first phase of assessment U/s 143(3) of the Act in same assessment year. Recorded reason is itself bad in law and the assessment order is liable to be quashed. Appeal of assessee allowed.
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