Power to reopen an assessment cannot be exercised to reopen what formed subject matter of an appeal to Commissioner (Appeals)

HIGH COURT OF BOMBAY ICICI Bank Ltd. V. Deputy Commissioner of Income-tax WRIT PETITION NO. 1765 OF 2011 NOVEMBER 9, 2011 JUDGMENT Dr. D.Y. Chandrachud, J. – Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal. 2. The challenge in these proceedings under Article 226 of the Constitution of India is to a notice issued by the Assessing Officer on 30 March 2010 under Section 148 of the Income Tax Act, 1961 seeking to re-open an assessment for Assessment Year 2003-04. 3. The notice has been issued adm...