TMI Blog2014 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 159 - BOMBAY High Court] - after rejection of the objections, no re-assessment proceedings would be commenced for a period of four weeks - The decisions of the Court are binding on all the authorities functioning in the State - The fact that the AO was passed in less than ten days of the rejection of objections and that also without indicating how and why the decision of the Court in Asian Paints is not applicable would lead one to conclude that the assessee has not been treated fairly – appeal dismissed since alternate remedy is available - Decided against Assessee. - Writ Petition No. 26 of 2013 - - - Dated:- 11-6-2014 - M. S. Sanklecha And G. S. Kulkarni,JJ. For the Petitioner : Mr. S. R. Mody With Ms. Asifa Khan F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner before the CIT(A). It is further submitted that in the present case, the Petitioner had not filed any Writ Petition before the Assessing Officer passed the Assessment Order dated 9th November 2012 and, therefore, the action of the Assessing Officer in passing the impugned order cannot be treated as bad. In view of the above, he submits that this petition should not be entertained and the CIT(A) be left free to decide the issues. 5. As against the above, learned Counsel Mr. Modi, appearing for the Petitioner points out that the Petitioner was compelled to file Appeal to the CIT(A) only to ensure that their remedy of Appeal is not defeated on account of delay in filing the Appeal before the CIT(A). In any case, the petition should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings would be commenced for a period of four weeks. This period of four weeks was provided, so as to enable the Petitioner to take suitable advise and appropriate action against the order rejecting their objections. The decisions of this Court are binding on all the authorities functioning in the State. The very fact that the Assessment Order was passed in less than ten days of the rejection of objections and that also without indicating how and why the decision of this Court in Asian Paints (supra) is not applicable would lead one to conclude that the petitioner has not been treated fairly. 8. With the above observations, we decline to entertain the present Petition as the petitioner has already invoked an efficacious alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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