Second Reassessment on Same Day as First Completion Deemed Invalid; Original Notice u/s 148 Should Suffice.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment for second time on the day on which the first reassessment was completed on 31.03.2015 is bad in law. Even if there was escapement of income, the AO ought to have brought to taxation on the basis of notice issued on 03.10.2013 u/s 148.....