Second reassessment notice for AY 2003-04 held time-barred u/ss 153(2), 147 and 148, proceedings void

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....HC held that the second reopening notice dated 03.10.2008 for AY 2003-04 was wholly without jurisdiction and barred by limitation under Section 153(2) read with Sections 147 and 148 of the Income-tax Act. Once the first reassessment notice issued on 28.03.2007 triggered the statutory nine-month period, the assessment had to be completed by 31.12.2007. Revenue's failure to do so could not be cured by issuing a fresh notice. HC quashed the second notice, declared the reassessment proceedings void ab initio, and held that the assessment for AY 2003-04 had attained finality upon expiry of the statutory deadline.....