https://www.taxtmi.com/caselaws?id=799951 Reassessment under Sections 147 and 148A(d) cannot duplicate identical additions from an original assessment when those additions have already been adjudicated on merits by the first appellate authority and remain under examination in pending tax appeals. A precedent allowing reopening after annulment of an assessment solely on a technical ground does not apply where the appellate decision also addresses the merits. The doctrine of merger and the bar against parallel proceedings preclude a second assessment process on unchanged additions. Reassessment in these circumstances is legally impermissible. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799951 Reassessment under Sections 147 and 148A(d) cannot duplicate identical additions from an original assessment when those additions have already been adjudicated on merits by the first appellate authority and remain under examination in pending tax appeals. A precedent allowing reopening after annulment of an assessment solely on a technical ground does not apply where the appellate decision also addresses the merits. The doctrine of merger and the bar against parallel proceedings preclude a second assessment process on unchanged additions. Reassessment in these circumstances is legally impermissible. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799951