AO cannot issue fresh notice when proceedings on a previous section 148 notice still pending

DCIT Vs Coal India Ltd (ITAT Kolkata)

Section 148 of the Act does not authorize the AO to issue fresh notice when proceedings on a previous notice u/s. 148 of the Act are still pending and have not been finally disposed of. Similar view was taken by the Hon’ble Allahabad High Court in Commercial Art Press Vs. CIT (1978) 115 ITR 876 wherein it was held that when reassessment proceedings commence following the issue of a notice under section 148 and the same are pending, no fresh notice can be issued under the same provision. The Hon’ble Madras High C

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