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2022 (3) TMI 437 - HC - Income TaxReopening of assessment u/s 147 - notice in the name of the original assessee who is no more - HELD THAT:- The contention raised by the learned Standing Counsel for the Revenue has to be accepted because, in none of these communications that have been mentioned herein above dated 09.09.2021 or prior to which ie., in the return submitted pursuant to Section 148 notice, it has been clearly mentioned that the original assessee is no more and therefore the petitioner has stepped into the shoes of the original assessee. Communication of the Revenue dated 14.09.2021 as the reason for reopening under Section 147 had already been stated in the earlier occasion also when the similar Section 147 reopening was made and therefore, the very same reason cannot be stated now is concerned, this Court feels that, whether the same reason had been given by the Revenue in the earlier occasion or not cannot be decided now because no document to that effect has been filed by the petitioner, for which the petitioner's counsel expressed the inability of the petitioner because, this all happened during the lifetime of the original assessee ie., the father of the petitioner. Be that as it may. Now the said plea is raised. It is a valid plea to be considered by the Revenue and in this regard, the assessing authority can very well compare the reasons given by the Revenue for reopening the assessment under Section 147 of the Act on the earlier occasion, which ended in the assessment order dated 27.06.2017, where the return of income filed disclosing an income of ₹ 5,16,710/- was accepted and if it is so, accordingly, whether the further reopening can be made or not, has to be decided by the assessing authority. If there was a different reason given in the earlier occasion, what was the reason given in the earlier occasion, that is no way connected with the present reason, that can also be informed by an interim communication in writing by the assessing authority to the petitioner and thereafter, the assessing authority can proceed. Assessing authority shall give an opportunity to the petitioner to put forth his case, pursuant to the Section 148 notice
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