TMI Blog2019 (10) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... be made under section 143(3) read with section 153A of the Act. HELD THAT:- As submitted that once an assessment is made under section 153A of the Act, it is not permissible for the Assessing Officer to reopen such assessment under section 147 of the Act. In support of such submission, reliance was placed upon the decision of Ramballabh Gupta v. Assistant Commissioner of Income Tax Inspector I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VOCATE WITH MS VAIBHAVI K PARIKH(3238) AND MR PARIMALSINH B. PARMAR For The Respondent (s) : None ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh, learned advocate for the petitioner, invited the attention of the court to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mphatically argued that in the case of the petitioner, there was a search pursuant to which proceedings under section 153A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) came to be initiated and assessment came to be made under section 143(3) read with section 153A of the Act. It was submitted that once an assessment is made under section 153A of the Act, it is not permissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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