One assessment order per assessee per assessment year should prevail unless annulled or set aside

Arvind Kumar Shivhare Vs Union of India And Another (Allahabad High Court) The case of Arvind Kumar Shivhare vs Union of India, adjudicated by the Allahabad High Court, pertains to the challenge against re-assessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961. The petitioner, Arvind Kumar Shivhare, contested the re-assessment proceedings initiated for the assessment year 2017-18, citing a violation of jurisdiction by the Assessing Authority. The crux of the matter lies in the issuance of a second re-assessment notice dated 30.07.2022, despite the existence of ...