https://www.taxtmi.com/highlights?id=66943 Reopening of assessment u/s 147 - assessment is in pursuance of an order on appeal, etc. u/s 150 - Already order of the Tribunal has been given effect to by the assessing officer for the assessment year 1995-96 by the consequential order dated 21.12.2005. That being the position, it was not open to the assessing officer to have once again issued a notice under Section 148 r.w.s. 150 of the Act to reopen the assessment for the assessment year 1995-96, that too, on a different issue unconnected with the order of the Tribunal. - HC en-us Tue, 06 Dec 2022 20:38:16 +0530 Tue, 06 Dec 2022 20:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66943 Reopening of assessment u/s 147 - assessment is in pursuance of an order on appeal, etc. u/s 150 - Already order of the Tribunal has been given effect to by the assessing officer for the assessment year 1995-96 by the consequential order dated 21.12.2005. That being the position, it was not open to the assessing officer to have once again issued a notice under Section 148 r.w.s. 150 of the Act to reopen the assessment for the assessment year 1995-96, that too, on a different issue unconnected with the order of the Tribunal. - HC Highlights Income Tax Tue, 06 Dec 2022 20:38:16 +0530 https://www.taxtmi.com/highlights?id=66943