Reopening Income Assessment by AO Challenged; Section 148 Notice Impermissible Due to Third Proviso of Section 147.

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....Reopening of assessment - AO seeks to reopen the assessment in respect of income involving a matter which was subject matter of appeal before the CIT (A). The reopening of assessment by the impugned notice u/s 148 is, therefore, hit by the third proviso to section 147 and is not permissible in law.....