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2013 (10) TMI 1031 - HC - Income TaxWrit of Mandamus to implement the decision in Alappat Jewels v. Asst. CIT [2013 (1) TMI 373 - KERALA HIGH COURT] wherein the petition was dismissed with the liberty the petitioner to file objections against re-opining of assessment u/s 147 and notice u/s 148 – After the decision, revenue issued a notice (exhibit P10) asking the petitioner to appear before the AO with documents for finalization of reassessment - petition prays for stay of notice - Held that:- the grievance of the petitioner against exhibit P10 notice, asking the petitioner to appear on the specific date with the documents/clarifications for finalizing the assessment is not liable to be entertained by this court, in view of the sequence of events as mentioned hereinbefore. Exhibit P10, as such, is not sought to be set aside in the writ petition and there is no prayer in this regard while the prayer is only to stay exhibit P10 pending writ petition. The main relief sought for in the writ petition is to issue a writ of mandamus to implement the decision in Alappat Jewels v. Asst. CIT [2013 (1) TMI 373 - KERALA HIGH COURT]. This court holds that no such writ can be issued. There is absolutely no merit or bona fides in the writ petition.
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