https://www.taxtmi.com/caselaws?id=437153 The Court held that issuing a second notice under Section 148 of the Income Tax Act for the same assessment year, after an initial notice had been issued, was impermissible. Citing the decision in Aditya Medisales Ltd. vs. Deputy Commissioner of Income Tax, the Court emphasized that once an assessment is reopened, subsequent notices for the same purpose are not allowed until the assessment is completed. The second notice was deemed unlawful, set aside, and the petition was granted in favor of the petitioner. The Court advised the department to pursue relevant records lawfully despite the impermissible second notice. en-us Tue, 11 Apr 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437153 The Court held that issuing a second notice under Section 148 of the Income Tax Act for the same assessment year, after an initial notice had been issued, was impermissible. Citing the decision in Aditya Medisales Ltd. vs. Deputy Commissioner of Income Tax, the Court emphasized that once an assessment is reopened, subsequent notices for the same purpose are not allowed until the assessment is completed. The second notice was deemed unlawful, set aside, and the petition was granted in favor of the petitioner. The Court advised the department to pursue relevant records lawfully despite the impermissible second notice. Case-Laws Income Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437153