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2016 (7) TMI 919 - HC - Income TaxValidity of reassessment - Held that:- The entire decision making process, including hurriedly passing an assessment order seems to be vitiated. We have exercised our extraordinary jurisdiction as no authority can ignore the binding decisions of this Court. The theory of mistakes and misplacing of papers in the overall context does not inspire confidence. It would require consideration. The authority concerned must factor in the time period of four weeks while disposing of the objections before commencing reassessment proceedings. Prima facie this appears also to be a case of breach of natural justice as no sufficient time was given to the assessee to meet the objections of the Revenue and for the Assessing Officer to consider the assessee's response to it. We have given a detailed order at the interim stage, because normally we do not entertain a Writ Petition wherein assessment order has been passed after participation of the assessee in the assessment proceedings. However looking at the context in which the assessment order has come to be passed, prima facie, we are of the view that it would require detailed consideration. Accordingly, there shall be an interim relief in terms of prayer clause (d).
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