AO Cannot Reassess u/ss 147/148 If Section 143(3) Assessment is Pending with Section 142(1) Notice Issued.

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....Re opening of assessment – the AO cannot enter into jurisdiction for reassessment u/s 147/ 148 when there was time left for completion of assessment under section 143(3) for which notice under section 142(1) had already been issued and the assessment proceedings had already been started. - AT....