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        <h1>Supreme Court overturns High Court decision on assessment reopening, directs assessee to challenge Order before CIT-A</h1> <h3>Dy. Commissioner of Income Tax New Delhi Versus Mastech Technologies Pvt. Ltd. (Now Avaids Technovators Pvt. Ltd.)</h3> Dy. Commissioner of Income Tax New Delhi Versus Mastech Technologies Pvt. Ltd. (Now Avaids Technovators Pvt. Ltd.) - [2022] 449 ITR 239 (SC) Issues involved:1. Validity of reopening of assessment for A.Y. 2008-09.2. Consideration of subsequent notice under Section 148 dated 18.01.2016.3. Bar on subsequent issuance of notice.4. Assessment Order based on the first notice dated 23.03.2015.5. Challenge to the Assessment Order on merits.Analysis:1. Validity of reopening of assessment for A.Y. 2008-09:The High Court quashed the reopening of the assessment for A.Y. 2008-09, citing reasons related to the subsequent notice dated 18.01.2016. However, the Supreme Court held that the subsequent notice was not required as per Section 129 of the Act, which allows continuation of proceedings despite a change in the Assessing Officer. The Court emphasized that the reasons for reopening were already furnished after the first notice dated 23.03.2015 and should have been considered. Therefore, the High Court's decision to quash the reopening was deemed unsustainable.2. Consideration of subsequent notice under Section 148 dated 18.01.2016:The High Court based its decision on the grounds that the subsequent notice dated 18.01.2016 was considered a fresh notice and was barred by limitation. However, the Supreme Court clarified that the subsequent notice did not nullify the earlier notice dated 23.03.2015, as the reasons for reopening were provided after the first notice. The Court deemed the High Court's finding on the subsequent notice being time-barred as unsustainable.3. Bar on subsequent issuance of notice:The Supreme Court highlighted that the subsequent notice dated 18.01.2016 was unnecessary and not warranted under Section 129 of the Act, as the reasons for reopening were already communicated. The Court emphasized that the High Court erred in quashing the reopening based on the subsequent notice, which was deemed unnecessary.4. Assessment Order based on the first notice dated 23.03.2015:The Court noted that the Assessment Order was passed based on the first notice dated 23.03.2015 and not the subsequent notice dated 18.01.2016. Therefore, the High Court's decision to set aside the Assessment Order was considered erroneous.5. Challenge to the Assessment Order on merits:While the High Court set aside the Assessment Order based on the legality of the reassessment initiation, the Supreme Court directed the assessee to file an Appeal before the CIT-A within four weeks to challenge the Assessment Order on its merits. The Court restricted the assessee from re-agitating the issue of the legality of reopening before the CIT-A.In conclusion, the Supreme Court allowed the appeal, set aside the High Court's judgment, and granted the assessee the opportunity to challenge the Assessment Order on merits within the specified timeframe, subject to compliance with legal requirements.

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