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TMI Blog2019 (10) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, there was a search pursuant to which proceedings under section 153A came to be initiated and assessment came to be made under section 143(3) read with section 153A of the Act. HELD THAT:- As submitted that once an assessment is made under section 153A of the Act, it is not permissible for the Assessing Officer to reopen such assessment under section 147 of the Act. In support of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) AND MR PARIMALSINH B. PARMAR For The Respondent (s) : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh, learned advocate for the petitioner, invited the attention of the court to the reasons recorded for reopening the assessment to submit that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings under section 153A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") came to be initiated and assessment came to be made under section 143(3) read with section 153A of the Act. It was submitted that once an assessment is made under section 153A of the Act, it is not permissible for the Assessing Officer to reopen such assessment under section 147 of the Act. In support ..... X X X X Extracts X X X X X X X X Extracts X X X X
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