TMI Blog2011 (3) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... e, issued by the respondent under section 148 of the Act is hereby quashed and set aside. - 7110 of 2001 - - - Dated:- 18-3-2011 - HARSHA DEVANI MS., ANTANI H. B. JJ. JUDGMENT Ms. Harsha Devani J.- 1. By this petition under article 226 of the Constitution of India, the petitioner has challenged notice dated May 28, 2001, issued by the respondent under section 148 of the Income-tax Act, 1961, ("the Act) reopening the assessment for the assessment year 1992-93. 2. The petitioner, a registered partnership firm, filed its return of income on October 23, 1992, for the assessment year 1992-93, declaring total income of Rs. 1,44,943. The case was taken up for scrutiny and assessment came to be framed under section 143(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly to the observations made by the Tribunal in the appeal against the block assessment order. It was submitted that it is pursuant to the observations made b the Tribunal that the Assessing Officer has reopened the assessment. 6. In rejoinder, Ms. Bhoomi Thakore invited attention to the affidavit-in-rejoinder filed by the petitioner to submit that what was observed by the Tribunal was only by way of a passing remark. It was submitted that the addition on account of bogus purchases had been deleted by the Tribunal on the merits and not on the ground that the same can be added in regular assessment or reassessment proceedings. 7. In the present case, the earlier assessment had been framed under section 143(3) of the Act for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings. A perusal of the said order of the Tribunal indicates that an addition of Rs. 5,23,468 had been made in the block assessment proceedings including for the year under consideration in respect of bogus purchases. The Tribunal, after appreciating the evidence on record, has set aside the addition on the merits after recording a finding to the effect that the order of the Assessing Officer on the point of bogus purchases was fallacious. In the circumstances, when in respect of the same purchases the Tribunal has already set aside the addition, it is now not permissible for the Assessing Officer to reopen the assessment in respect of the very same items. Reliance placed by the respondent upon the observation of the Tribunal that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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