Reopening Assessment u/s 153A is Illegal if Settled by Section 245-I, Says Court. AO Limited by Law.

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....Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion that AO’s action in reopening u/s 153A is illegal and not in accordance with law - once when the issue has been decided by the settlement commission, it is not open to the AO to reopen the assessment and consider the issue again....