https://www.taxtmi.com/caselaws?id=376792 The court held that the reopening of the assessment under section 147 of the Income Tax Act was invalid as the same income of Rs. 3,00,000/- had already been assessed and adjudicated. The principle of merger and the provisions of section 147 supported this conclusion. The notice issued under section 148 was quashed, and the petition was allowed with no costs awarded. en-us Mon, 11 Feb 2019 00:00:00 +0530 Fri, 15 Mar 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376792 The court held that the reopening of the assessment under section 147 of the Income Tax Act was invalid as the same income of Rs. 3,00,000/- had already been assessed and adjudicated. The principle of merger and the provisions of section 147 supported this conclusion. The notice issued under section 148 was quashed, and the petition was allowed with no costs awarded. Case-Laws Income Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376792