Second notice U/S. 148 during pendency of appeal against first notice is invalid

Pushpa Rajawat Vs CIT (Rajasthan High Court)

Since, the original proceedings were pending before the Commissioner (Appeals), without entering into the question of jurisdiction of the Sawaimadhopur assessing officer, the fact remains that the adjudicating authority could not have issued second show cause notice under section 148. In that view of the matter, without entering into the matter whether the Gwalior or the Sawaimdhopur, assessing officer has jurisdiction or not, the second show cause notice is held to be not legal.

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