Dismissing the appeal the Court held that the contention of the Department that in terms of the third proviso to section 147, the four-year period provided in the first proviso to the section would commence only on the final adjudication of the appeal filed by the assessee and it was disposed of by the Commissioner (Appeals) by an order dated January 30, 2009 and therefore, the notice under section 148 issued on March 22, 2011 was within the four-year period as provided in the first proviso to section 147 could not be accepted.  Court also held that though the Department had contended that each assessment year would give a separate cause of action and that the decision taken in one assessment year could not act as res judicata in the other assessment years, it would also have a vital bearing in the adjudication of the present appeal. Consistence view taken in favour of assessee. Appeal is not maintainable. (AY.2004-05)