TMI Blog2003 (6) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... osed of by the consolidated order for the sake of convenience. The common grievance of the revenue in these appeals is that the CIT(A) has erroneously cancelled the assessments passed by the Assessing Officer under section 143(3), read with section 147 of the Act in the case of the first two assessees and under section 144 r.w.s. 147 in the case of the third assessee. 2. The facts in brief are that the assessee are employed as Capital in Indian Airlines. In all these cases, the assessments were reopened under section 147 of the Act by issuing notices under section 148 of the Act, the details of which are as under : Name of the assessee Asstt. year Date of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees stating that there is no record available which could show as to whether such notices were validly issued after recording proper reasons as required under section 148(2) of the Act. The Assessing Officer also rejected the contention of the assessees on merits that the allowances, such as stay over allowance, entertainment allowance, mean allowance, light refreshment allowance and special travelling allowance, which are sought to be taxed as the income of the assessees, are not taxable in their hands as they are in the nature of reimbursement of the expenditure incurred by the assessees and as such they could not form part of the income. He accordingly completed the assessments by adding the allowances after allowing the permissible de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 148. Aggrieved, the revenue has come up in appeals before the Tribunal. 4. The learned Departmental Representative very vehemently contended that the notices under section 148 of the Act issued in the month of March, 2001 are valid ones. He submitted that the notices issued in the month of March, 2001 were not during the pendency of the notices under section 148 of the Act issued earlier, because the limitation for completing the assessments thereon was expired after two years from the end of the financial year in which the notices were issued. Therefore, the CIT(A) was not justified in cancelling the assessments is not based on valid notices. The learned counsel for the assessees, on the other hand, relied on the orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. If the assessment has got barred by limitation, the same cannot be revived by issuing fresh notice. The Hon ble Supreme Court in the case of Trustees of H.E.H. the Nizam s Supplemental Family Trust v. CIT [2000] 242 ITR 381 has laid down that the position of law is settled inasmuch as subsequent proceedings under section 148 of the Act cannot be commenced unless and until there is disposal of the earlier proceedings. Similar view was expressed by the Kerala High Court in the case of Smt. Niloter Hameed v. ITO [1999] 235 ITR 161 and also by the Chandigarh Bench of the Tribunal in the case of H.P. State Forest Corporation Ltd. v. JCIT [2002] 80 ITD 591 . No contrary decision of any High Court or the Supreme Court has been brought to our no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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