Invalidity of Notice under Section 154 for Assessment Year 1990-91 Due to Prior Partial Decision

The High Court of Calcutta held that a notice under section 154 for the assessment year 1990-91, concerning incorrect allowance of exchange amount, was invalid as it was previously partially decided in favor of the petitioner and the Department. The court invoked section 154(1A) as a complete bar to such notices, ultimately setting aside and quashing the impugned notice.

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The High Court of Calcutta, in the case for assessment year 1990-91, ruled that a notice under section 154 regarding incorrect allowance of exchange amount cannot stand as it was already partially decided in favor of the petitioner and the Department. The court cited section 154(1A) as a complete bar to such notices. The impugned notice was set aside and quashed.

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