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2019 (1) TMI 1882 - MADRAS HIGH COURTReopening of assessment u/s 147 - HELD THAT:- The very same petitioner approached this Court and filed a writ petition in [2021 (5) TMI 417 - MADRAS HIGH COURT] and challenged the said reopening proceedings. This Court, while entertaining the writ petition, has passed an interim order on 21.12.2018 permitting the assessment to go on and however, with a further direction to the Assessing Officer to keep the assessment order in a sealed cover. It is stated that the said order was communicated to the Assessing Officer on the very same day. However, he passed the assessment order on 21.12.2018 itself and communicated the same to the petitioner. Even though the AO is not prevented by this Court from passing the order of assessment, however, in view of the interim order granted by this Court, which was also communicated to him immediately, the Assessing Officer has to only keep the order of assessment in the sealed cover, without communicating the same to the Assessee. Assessing Officer has not given effect to the interim order granted by this Court on 21.12.2018. Sending the order of assessment to the Assessee has in effect defeated the purpose of granting interim order by this Court, more particularly, when the very re-opening proceedings of the assessment has already put to challenge before this Court as stated supra. Therefore, under the above stated facts and circumstances, this Court is fully convinced to stay the impugned order of assessment, pending disposal of this writ petition, as the order to be passed will certainly have a bearing on the present impugned order of assessment.
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