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2022 (11) TMI 204 - DELHI HIGH COURTValidity of reopening of assessment - second notice issued u/s 148 during the pendency of reassessment proceedings - non-disposal of petitioner’s objections - HELD THAT:- it is settled law that during the subsistence of a reassessment proceedings, another reassessment notice cannot be issued for the same assessment year. See CIT v. Sanjay Kumar Garg [2015 (9) TMI 390 - DELHI HIGH COURT] if an assessment is pending either by way of original assessment or by way of reassessment proceedings, the Assessing Officer cannot issue a notice under Section 148 but if no proceedings are pending either by way of original assessment or by way of reassessment, he can issue a notice under Section 148 within the time mentioned This Court is further in agreement with the submission of the learned counsel for the Petitioner that non-disposal of petitioner’s objections dated 22nd July, 2021, was contrary to the law laid down by the Supreme Court in the case of M/S GKN Driveshafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT] This Court, is also in agreement with the contention of the learned counsel for the Petitioner that there has been a violation of principles of natural justice inasmuch as the Petitioner was not given a reasonable opportunity to respond to the statement of Sh. Kewal Krishna Arora shared by the AO with the petitioner on 25th March, 2022. The impugned second notice issued under Section 148 of the Act during the pendency of reassessment proceedings as well as the consequential notices dated 18th May, 2022 and 23rd May, 2022 are quashed.
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