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2018 (9) TMI 292 - MADRAS HIGH COURTValidity of reopening of assessment - whether notices ought to have been issued u/s 153C and not under Section 148? - Held that:- AO has passed the orders of assessment on the very same day, on which the said interim order was passed. It is stated that after passing the said order, the same was despatched on the very next day. When such being the position, the orders of assessment impugned in other two writ petitions cannot be sustained, since the same were not passed in consonance with the interim order passed on 28.12.2011. Since the assessment orders were passed on the very same day and communicated to the petitioner on the very next day, the petitioner was not in a position to file their reply/objections on merits also within the time granted by this Court. It is not in dispute that the said interim order granted by this Court has not been put to challenge by the respondents by way of an appeal. On the other hand, the said order is still in force. Therefore, this Court is of the view that the impugned orders of assessment have to be set aside and the matter be remitted back to the Assessing Officer to pass fresh order of assessment.
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