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2022 (12) TMI 37 - HC - Income TaxReopening of assessment - Allegation of non disposal of objections - as submitted objections have not as yet been disposed of, the petition is premature - HELD THAT:- According to learned Senior Advocate Mr. Hemani, it is not unknown to this Court that pending the petition, objections can be directed to be disposed of as it is a group of the matters where there is hardly any possibility of the respondent taking any other stand while disposing of objections. This was resisted by the other side. We noticed that in today’s date, this Court has disposed of two of the matters being Special Civil Application [2022 (11) TMI 1269 - GUJARAT HIGH COURT] and [2022 (11) TMI 1268 - GUJARAT HIGH COURT] wherein the assessment made is nil and they were the part of the very group, therefore, nothing can be presumed in advance and the stage of disposing of the objections will need to be made available to the respondent authority. Petition being prematured, this Court chooses not to entertain it at this stage. Let the disposal on the strength of the objections raised by the petitioner be made by the authority concerned within two weeks from the date of receipt of copy of this order, on availing opportunity in accordance with law. If any adverse order is passed, no effect be given to the same by the Revenue for two weeks.
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