Wp(C)/5115/2006 Of India Carbon Ltd v. Commissioner Of Income Tax , Assam

WP(C) 5115/2006BEFOREHON’BLE THE CHIEF JUSTICE (ACTING) MR. K. SREEDHAR RAOTHE HON’BLE DR. (MRS.) JUSTICE INDIRA SHAH (K Sreedhar Rao, CJ (Acting) The petitioner is an assessee and his income was assessed for the period 1999-2000. The Assessing Officer initiated rectification proceedings in respect of Rs. 1,27,45,138/-, which were not assessed to tax and accordingly levied the tax. The assessee filed an appeal before the CIT Appeals. The rectification order was set aside. The Department also dismissed the appeal filed by the assessee. The Department filed an appeal before the High Court. This Court remanded the matter to the Tribunal. The Tribunal, in turn, remanded the matter to CIT. The said appeal is pending. In the meantime, when the matter was pending before the High Court, the A.O. issued notice under Section 148 for reopening of the assessment in respect of the aforesaid amount. The assessee aggrieved by the said notice has filed this petition. It is not in dispute that the subject-matter in issue in respect of reopening of the assessment under Section 148 and the subject-matter of rectification proceeding is one and the same and for the same period. When the matter is already pending before the CIT Appeal, it is not permissible for the A.O. to reopen the assessment under Section 148. In that view of the matter, the writ petition is allowed. The impugned notice under Section 148 is quashed.