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2013 (5) TMI 358 - HC - Income TaxReopening of assessment – Claimed deprecation – On verification of records, the Department found that the depreciation claimed is excessive and therefore issued a notice u/s 148 and then proceeded to reassess the same and finally passed an order. The same is questioned as there was an interim order of status quo and without considering the same, the respondent has proceeded to conclude the proceedings. Held that:- The above aspects are concerned with the material information and only on the apprehension of the petitioner, the court intended to hear the learned counsel on either side and therefore, passed an order of status quo. That could not be a factor to interfere with the order passed by the AO, when there is an effective appeal remedy available before the Commissioner (Appeals) within a period of thirty days. Therefore, without availing such remedy, the petitioner has approached the Court. In the absence of any infringement of fundamental rights, violation of principles of natural justice or anything contrary to law, there is no possibility of any scope of interference of this nature, when such a matter can be adjudicated before the appellate authority. Thus, this Writ Petition is disposed of with a direction to the petitioner move the appellate authority within a period of four (4) weeks from the date of receipt of a copy of this order and take all other course available and on such appeal being made.
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