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2018 (9) TMI 102 - ITAT DELHIReopening of assessment - Assessing Officer framed the impugned order within 16 days of disposing of the objections of the assessee - Held that:- The answer is given by the coordinate bench in the case of Metaplast Engineering P. Ltd [2018 (4) TMI 1558 - ITAT DELHI] wherein the co-ordinate bench has considered the judgment of the Hon'ble Bombay High Court in the case of Bharat Jayantilal Patel [2015 (5) TMI 950 - BOMBAY HIGH COURT] wherein held learned AO should have allowed four weeks’ time to the assessee to seek their legal remedies after rejection of the objections of the assessee. The assessment order dated 30.12.2016 framed u/s 147 r.w.s 143(3) of the Act is bad in law and deserves to be quashed. - decided in favour of assessee
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