https://www.taxtmi.com/caselaws?id=784538 Where the AO issued a notice under the pre-amendment s.148 regime, completed reassessment, and thereafter adopted the SC-mandated Ashish Agarwal procedure by issuing a fresh notice and passing a second reassessment order for the same assessment year, the first reassessment order cannot survive. Applying the ratio that once the Department shifts to the new regime the earlier reassessment becomes invalid, infructuous and non est, the Tribunal held that two reassessment orders under s.147 for the same year are impermissible and the earlier order is void ab initio. The reassessment order dated 31.03.2022 was quashed and the appeal was allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 07 Jan 2026 08:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784538 Where the AO issued a notice under the pre-amendment s.148 regime, completed reassessment, and thereafter adopted the SC-mandated Ashish Agarwal procedure by issuing a fresh notice and passing a second reassessment order for the same assessment year, the first reassessment order cannot survive. Applying the ratio that once the Department shifts to the new regime the earlier reassessment becomes invalid, infructuous and non est, the Tribunal held that two reassessment orders under s.147 for the same year are impermissible and the earlier order is void ab initio. The reassessment order dated 31.03.2022 was quashed and the appeal was allowed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784538