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Assessee has raised the groundthat the learned Commissioner of Income Tax (Appeals), Rohtak has erred both in law and on facts in sustaining the initiation of proceedings u/s 147 of the Act and, completion of assessment u/s 147/143(3) of the Act which were without jurisdiction and deserved to be quashed as such.

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Sec. 147 of Income Tax Act, 1961—Reassessment— Once assessment has been reopened to tax capital gain in the hands of the HUF, to avoid double taxation the Tribunal in the hands of the individual has simply directed the Assessing Officer to very whether the HUF has been assessed or not and Tribunal nowhere directed the Assessing Officer to reopen the assessment and make the impugned additions, therefore, the Assessing Officer has totally misinterpreted the directions of the Tribunal and grossly erred in once again reopening the assessment on the same set of facts which have already been considered while framing assessment order in the hands of the HUF. - RAMOTAR SINGH V/s ITO - [2020] 28 ITCD Online 081 (ITAT-DELHI)