TMI Blog2024 (4) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner participated in the initial re-assessment proceedings, thus consequently, re-assessment orde was passed by the Assessing Authority - Without any challenge rais ed by the petitioner to the reassessment order and that order not set aside by any authority or Court, the petitioner has been visited with second re-assessment notice for A.Y. 2017-18 and Assessing Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear. In absence of any declaration of law to annul or set aside the pre-existing re-assessment order dated 28.03.2022, we find no jurisdiction existing with the Assessing Authority to again re-issue the impugned notice. The proceedings are wholly without jurisdiction and a nullity. Accordingly, the re-assessment proceedings initiated in the case of the petitioner for A.Y. 2017-18 under Section 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the parties and perusal of record, it is undisputed, the petitioner was originally assessed to tax under Section 143(3) of the Act for A.Y. 2017-18, vide assessment order dated 29.05.2019. Thereafter, the petitioner received a re-assessment notice dated 31.03.2021 issued under Section 148 of the Act for A.Y. 2017-18. The petitioner participated in the re-assessment proceedings. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve taken a view that the notice dated 31.03.2021 wrongly acted upon. That notice having been digitally signed on 01.04.2021 the day when the amended law that introduced Section 148-A of the Act after making amendment to Section 147 and 148 of the Act came into force, the entire proceedings culminating in the re-assessment order dated 28.03.2022 were vitiated. 6. However, it could not be disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Assessing Authority to again re-issue the impugned notice. The proceedings are wholly without jurisdiction and a nullity. 9. Accordingly, the re-assessment proceedings initiated in the case of the petitioner for A.Y. 2017-18 under Section 147 read with Section 148 of the Act, vide re-assessment notice dated 30.07.2022 is quashed. The present writ petition is allowed . No order as to cost. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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