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2015 (5) TMI 1233 - BOMBAY HIGH COURTValidity of reopening of assessment u/s 147 - order disposing of and rejecting the objections dated 27th January, 2015 (Annexure 'V') was served on the petitioner-assessee on 10th February, 2015 and AO without waiting for the period of four weeks from such service passed an assessment order contrary to the directions of the Division Bench judgment of this Court on 11th February, 2014. - HELD THAT:- As on the date the order dismissing the objection was served on the petitioner, the assessing officer rushed and passed the assessment order on the very next day namely, 11th February, 2015. Therefore, this assessment order should be ignored and this Court must permit the petitioner to canvass submissions challenging the legality and validity of notice under section 148 of the I.T. Act. In that regard, reliance is placed on the Division Bench judgment of this Court in the case of Aroni Commercials Limited [2014 (2) TMI 659 - BOMBAY HIGH COURT] At the request, post this writ petition to 12th June, 2015. Till 19th June, 2015, there would be an ad-interim order restraining the respondents from taking any coercive measures to recover the amount under the impugned assessment order. This direction is without prejudice to the rights and contentions of both sides.
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