2023 (1) TMI 726

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....sing the return filed to the first notice issued under Section 148 of the Income Tax Act for the very same assessment year. Here admittedly in this case returns in response to notices under Section 148 of the Act and objections against the same relating to two relevant assessment years 2012-13 and 2013-14 and were not disposed of by passing final reassessment order on the same as per order passed in earlier Writ Petition, within the period of limitation prescribed under Section 153(6)(i) of the Act and without disposing the same, the assessing officer in violation of the statutory provision by not making final assessment on the first notices, issued second notices under Section 148 of the Act relating to the same assessment years, which is ....

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....n the case of Commercial Art Press vs. Commissioner of Income Tax, reported in (1978) 115 ITR 876. The aforementioned decisions were followed in the case of A.S.S.P. & Co. vs. CIT reported in 1986 SCC OnLine Mad 317. Further, a learned Single Bench of this Court has decided an identical issue in the case of The Indian Tube Co. Ltd. vs. Income Tax Officer, reported in 2004 SCC OnLine Cal 362. The underlying legal principle is that, when a notice under Section 148 of the Act is issued, the original assessment proceedings are entirely opened up or left open and the finality which had occurred in the first assessment order does not exist any longer. Therefore, without disposing of the return of income filed by the assessee in response to the fi....