2017 (1) TMI 518

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.... all these writ petitions are heard, decided and disposed of by this common judgment and order. Special Civil Application No. 20717 of 2016 has been preferred by the petitioner-assessee for appropriate writ, order quashing and setting aside the impugned Notice dated 1st March 2016 issued under Section 148 of the Income-tax Act, 1961 by which, the Assessing Officer has sought to reopen the assessment for Assessment Year 2008-2009. Special Civil Application No. 20719 of 2016 has been preferred by the very assessee for issuance of appropriate writ, order quashing and setting aside the impugned Notice dated 1st March 2016 issued under Section 148 of the Income-tax Act, 1961 by which, the Assessing Officer has sought to reopen the assessme....

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.... notices are issued and the assessment for the relevant assessment years are sought to be reopened on the directions issued by the learned Commissioner of Income-tax [Appeals] while dealing with an Appeal for AY 2011-2012. Therefore, it is the case on behalf of the Revenue that in such a situation, approval under Section 151 of the Act is not required. Relying on the decision of the Patna High Court in case of Maurya Realtors (P) Limited v. Union of India, [2009] 315 ITR 393 (Patna), it is the case on behalf of the Revenue that if the reassessment proceedings are initiated in pursuance of an order on appeal, no objection can be raised to issue of notice of re-assessment on the ground of limitation. However, it is required to be noted and....

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.... of the Appeal that may be filed by the Revenue against the decision of the learned Tribunal quashing and setting aside the directions issued by the learned CIT [A] in the Order for AY 2011-2012, which is the base for issuance of the impugned notices. In view of the above and considering the position as on today ie., as on today, the decision of the learned Tribunal quashing and setting aside the directions issued by the learned CIT [A] in the Appeal for AY 2011- 2012, which is the base to issue impugned notices stands, the present petitions are allowed. The impugned Notices to reopen the assessment for AYs 2008-2009; 2009-2010 and 2010-2011 are hereby quashed and set-aside. However, it is clarified that the same shall be without prejudi....