After withdrawal of the petition, the assessment was completed. The Assessing Officer issued second notice for the same assessment year. Allowing the petition the Court held that, if any record was available with the Department in this regard, it could pursue the matter in accordance with law. The Notice was quashed. (AY.2012-13)
Bharatkumar Jayantibhai Patel v. ACIT (2023)454 ITR 749 (Guj)(HC)
S. 148 : Reassessment-Notice-After withdrawal of petition the assessment was completed-Second notice for same assessment year-Capital gains-Notice was quashed.[S. 10(38), 147, Art. 226]