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TMI Blog2020 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... reopened since the original assessment had not been completed within the period of limitation and was time barred. In the present case, the notice under Section 148 had been issued to make assessment and not to reopen the assessment. There is no question of reopening of the assessment since the same had been quashed by the Tribunal on a purely technical ground. Metro Auto Corporation [ 2006 (7) TMI 139 - BOMBAY HIGH COURT] was a case where the notice under Section 143 (2) was not issued before the expiry of the period of limitation. In that situation, the issuance of the notice under Section 148 of the Act was held to be bad in law. In the present case, the assessment has been sought to be made under Section 148 within the period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of. W.P.(C) 1744/2020, CM APPL. 6085/2020 (Stay) 3. Mr. Vohra, learned senior counsel points out that the Revenue has preferred an appeal against the order passed by the ITAT dated 04.02.2019 whereby the Tribunal held the assessment proceedings to be non-est, since they were concluded in the name of a non-existent entity . The said appeal being ITA No. 873/2019 was admitted by this Court on 27.09.2019 when questions of law were framed. 4. Mr. Vohra submits that on one hand, the Revenue has sought to keep the said assessment proceedings alive by preferring the aforesaid appeal, while on the other, fresh notice under Section 148 of the Act has been issued on 23.09.2019 the assessment year (AY) for 2014-15. 5. Insofar as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the Punjab Haryana High Court held that the proceedings could not be reopened since the original assessment had not been completed within the period of limitation and was time barred. In the present case, the notice under Section 148 had been issued to make assessment and not to reopen the assessment. There is no question of reopening of the assessment since the same had been quashed by the Tribunal on a purely technical ground. Metro Auto Corporation (supra), was a case where the notice under Section 143 (2) was not issued before the expiry of the period of limitation. In that situation, the issuance of the notice under Section 148 of the Act was held to be bad in law. In the present case, the assessment has been sought to be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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