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Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of Notice for Where Tribunal held that reassessment notice was defective and later Assessing Officer removed defect and passed fresh assessment order, issue being academic, appeal against Tribunal's order was infructuous [Assessment year 1994-95] [In favour of assessee] CIT v. Ajmer Singh [2009] 310 ITR 211 (Punj. & Har.) The Tribunal held that the reassessment notice issued by the Assessing Officer was defective because of want of status of the assessee. It, therefore, set aside the notice. Held that it was found that the Assessing Officer had cured the defect which was the basis of the acceptance of the appeal at the hands of the Tribunal. Consequent upon the issuance of the aforesaid notice under section 148, a fresh assessment had been framed against the respondent-assessee. Insofar as the present appeal was concerned, the same was merely of academic value, inasmuch as for the same income arising for the same assessment year, the Assessing Officer had passed a fresh assessment order which was again the subject-matter of the appellate proceedings and was presently pending adjudication before the Income-tax Appellate Tribunal. Thus, the present appeal was to be treated as infructuous. Yogesh Putney for the Appellant. Radhika Suri for the Respondent. JUDGMENT 1 J. S. Khehar, J.-The instant appeal emerges from the return of income filed by the respondent-assessee in respect of the assessment year 1994-95 on March 12, 2003. During the course of deliberations at the hands of the Assessing Officer, the Assessing Officer issued a notice under section 148 of the Income-tax Act, 1961, on the issue of reassessment. Consequent thereupon, assessment under section 143 of the Income-tax Act, 1961, came to be completed on September 29, 2003. 2. The aforesaid assessment order dated September 29, 2003, was challenged unsuccessfully by the respondent-assessee before the Commissioner of Income-tax (Appeals). The appellate authority dismissed the appeal preferred by the respondent-assessee on February 16, 2004. The order passed by the Commissioner of Income-tax (Appeals) dated February 16, 2004,…

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