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Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid
Case Law Details
- Case Name
- Shri Jaideep Singh Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Jaipur
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Shri Jaideep Singh Vs ITO (ITAT Jaipur)
A question that arises for con sideration is whether the AO can issue second notice u/s 148 and initiate fresh reassessment proceedings before completion/conclusion of proceedings initiated by way of first notice u/s 148 either by way of dropping the first reassessment proceedings or completing the proceedings by passing the reassessment order u/s 147 of the Act. As we have noted above, the assessee has raised a specific objection against initiation of the first reassessment proceedings vide its letter dated 21.01.2015 and has requested ...
