TMI Blog2023 (1) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... gment of the Division Bench of this Court in the case of INDIAN TUBE CO. LIMITED. VERSUS INCOME-TAX OFFICER. [ 2004 (6) TMI 18 - CALCUTTA HIGH COURT] respondent assessing officer concerned was not justified in law in issuing impugned second notices u/s148 relating to the same assessment years instead of completing the assessment on returns filed in response to the first notices under Section 148 of the Act after disposing the objection filed by the petitioner by passing a reasoned and speaking order as per earlier order/direction of this Court in earlier writ petition remanding the matter back to the assessing officer. Action of the assessing officer allowing the expiry of period of limitation of one year to complete the assessment as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation prescribed under Section 153(6)(i) of the Act and without disposing the same, the assessing officer in violation of the statutory provision by not making final assessment on the first notices, issued second notices under Section 148 of the Act relating to the same assessment years, which is not permissible under the law. Learned advocate appearing for the petitioner relies on an unreported decision of a Division Bench of this Court dated 13th December, 2022 of ITAT 187 of 2022 (Principal Commissioner of Income Tax Kolkata- 2 vs. M/s. Coal India Ltd.) where inter alia a similar question of law was involved and the Court held in favour of assessee, relevant portion of the said judgment is as follows : The short issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a notice under Section 148 of the Act is issued, the original assessment proceedings are entirely opened up or left open and the finality which had occurred in the first assessment order does not exist any longer. Therefore, without disposing of the return of income filed by the assessee in response to the first notice, the assessing officer could not have issued a second notice for reopening of the assessment which, at the relevant point of time, did not exist in the eye of law. Mr. Bhattacharjee representing the respondent Income Tax Authority defending the issuance of second notices under Section 148 of the Act relating to same assessment year submits that assessing officer can issue second notice under Section 148 of the Act wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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