TMI Blog2015 (7) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... reassessment proceedings were warranted. Thereafter an officer in the office of the Commissioner of Income Tax (Central) informed the Assessing Officer of the desire of the Commissioner that a notice for reopening be issued. Thereafter when the case was transferred to Mumbai, the Forwarding Memo also indicated that the case be reopened. Prima facie, it appears that the reopening notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from the date of disposing of the objections. In spite of the law being clearly laid down by this Court, the Assessing Officer has proceeded to pass an order immediately after having disposed of the objections. The issue of action to be taken against the Assessing Officer Mr. P.D. Chougule in passing orders in defiance of the orders of this Court will be considered at the time of final he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Central) took a stand that there is no error in the assessment order and no reassessment proceedings were warranted. Thereafter an officer in the office of the Commissioner of Income Tax (Central) informed the Assessing Officer of the desire of the Commissioner that a notice for reopening be issued. Thereafter when the case was transferred to Mumbai, the Forwarding Memo also indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 403, wherein it has been held that after the orders disposing of the petitions is passed the Assessing Officer will not commence any proceedings for a period of four weeks from the date of disposing of the objections. In spite of the law being clearly laid down by this Court, the Assessing Officer has proceeded to pass an order immediately after having disposed of the objections. 5 The Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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