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2017 (4) TMI 105 - BOMBAY HIGH COURTVladity of AO order of Reopening of assessment - A.O inspite of the order proceeded with the matter to dispose off cases prior to prescribed date passed the order under section 143(3) read with section 147 and 254 - Held that:- The question is not of availability of appeal against the impugned orders. The issue is that once this Court after considering the rival contentions directed the Tribunal to deal with the issue afresh, there was no reason for the A.O to proceed with the matters of same Assessment year even in the background of referring to the order passed by this Court in the four Tax Appeals. A copy of this Court's order was placed and was available with the record of the A.O. It is reflected in para 1.9 of the impugned order. We are inclined to dispose of these writ petitions on the sole ground as specific directions have been issued to the Tribunal to decide the appeals afresh. The impugned order passed by the A.O inspite of the order passed by the High Court in our view is unsustainable. There is no question even accepting the submission of the learned counsel appearing for the Department that the petitioner has remedy available against it. This is also for the reason that once the High Court has passed the order directing the Tribunal to decide the appeals afresh, it is required to be followed by all concerned, apart from would be conflict and/or difficulty in passing any order by the Tribunal and/or by the other authority.
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