https://www.taxtmi.com/caselaws?id=416006 The court held that the Assessing Officer cannot reassess income under Section 148 of the Income Tax Act when the subject matter is under appeal, as per the Third proviso to section 147. The court set aside the notice and emphasized the importance of following proper appeal procedures. The petition was disposed of in favor of the petitioner, highlighting the need to respect decisions of appellate authorities. en-us Thu, 16 Dec 2021 00:00:00 +0530 Sat, 18 Dec 2021 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416006 The court held that the Assessing Officer cannot reassess income under Section 148 of the Income Tax Act when the subject matter is under appeal, as per the Third proviso to section 147. The court set aside the notice and emphasized the importance of following proper appeal procedures. The petition was disposed of in favor of the petitioner, highlighting the need to respect decisions of appellate authorities. Case-Laws Income Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416006