2026 (5) TMI 1639

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....0435/2026 - -<br>Income Tax<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON&#39;BLE DR. JUSTICE NUPUR BHATI For Petitioner(s) : Mr. Chirag Soni Mr. Sharad Kothari For Respondent(s) : Mr. Sunil Bhandari ORDER: 1. Learned counsel for the petitioner submits that the controversy involved in the present petition is squarely covered by the judgment passed by a Coordinate Bench of t....

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....e without jurisdiction and liable to be quashed. 20. In view of the aforesaid, we are of the opinion that the appellate order having attained finality, the subsequent notice dated 23.03.2026 issued under Section 148 of the Income Tax Act, 1961 for reopening the assessment, on the basis of same facts and material, is clearly beyond the jurisdiction of the Assessing Officer and constitutes ....