Re: Some addition was made by the AO

The CIT (A) deleted the said addition. The revenue filed appeal in ITAT about delay of 500 days. As the appeal was filed late by the revenue, to cover the delay, the Assessing Officer reopened the case u/s 148 and made the same addition which was made earlier by the ITO. I am of the opinion if original assessment is pending in appeal, the assessing officer cannot issue notice u/s 147/148 on the same issue and the same addition cannot be made again. Please give your opinion.

Thanking You.

It is a well settled proposition in law that once the issue is subject-matter of appeal during the pendency of appeal, issuance of notice of reassessment has to be considered bad in law, as decided by the Hon'ble jurisdictional High Court in the case of Ador Technopack Ltd. [2004] 271 1TR 50 (Bom)(HC) which in turn was followed in the case of Metro Auto Corpn v ITO [2006] 286 ITR 618 (Bom) (HC).  Order of the AO is merged with the order of the CIT(A)  hence  reassessment notice is bad in law .   If notice is already issued you may have follow the due process of law  filing detailed reply and thereafter  filing writ petition to quash the  notice issued under section 148  of the Act

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