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2023 (4) TMI 1179 - HC - Income TaxReopening of assessment u/s 147 - Validity of second notice of reopening - whether it was permissible in law for the assessing officer to issue the second notice u/s 148 of the Act when once there was already a notice issued in exercise of the same powers under the very provision in respect of the same assessment year 2012-13? - HELD THAT:- Supplying the reasons as to why the second notice under section 148 for reopening of the assessment would be impermissible, the Division Bench observed that as long as the assessment was at large by virtue of the first notice of reopening, the question of issuing second notice for the same purpose would not arise. The observations in the decision in Aditya Medisales Ltd. [2016 (8) TMI 1235 - GUJARAT HIGH COURT] reflect that the Court was not oblivious of the aspect that in a given case where second notice for reopening was set aside, a piquant situation for the revenue may arise. Position of law enunciating from the decision in Aditya Medisales Ltd. (supra), the petitioner is entitled to succeed. The impugned notice dated 30.03.2019 under Section 148 of the Act, which is a notice for reopening the assessment for the same year under consideration cannot sustain. The same is liable to be set aside.
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