Dismissing the petition the Court held that Assessing Officer can issue more than one notices. Writ is not maintainable to quash third notice it was not the case of the assessee that no jurisdictional fact existed for the purpose of assuming jurisdiction to issue the show-cause notices. The notices were valid. (AY. 2016-17, 2017-18)
Sumandeep Vidyapeeth v. ACIT (2021)434 ITR 433 / 200 DTR 393 / 320 CTR 464 (Guj.)(HC)
S. 143(2) : Assessment-Notice-Assessing Officer can issue more than one notices-Writ is not maintainable to quash third notice. [Art. 226]