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2018 (9) TMI 1321 - HC - Income TaxScrutiny assessment - notice u/s 143(2) was issued to the petitioner - Held that:- With regard to status of the order of assessment dated 21.01.2016. It is for the petitioner to approach the Tribunal once again, by challenging the present impugned order, by raising all these contentions, so that the Tribunal will be in a position to clarify the effect of the earlier order passed, while considering the appeal to be filed against the present impugned order. Any such clarification by the Tribunal, with regard to the status of the assessment order dated 21.01.2016, would certainly have a bearing on further proceedings including the present impugned order. Since this Court finds that it is for the Tribunal to clarify the above position, without expressing any view on the merits of the contention raised by both parties in respect of the status of the assessment order passed on 21.01.2016, these writ petitions are disposed of, by granting liberty to the petitioner to file a statutory appeal against the impugned order dated 31.12.2017 before the Income Tax Appellate Tribunal, within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Tribunal shall consider the same and pass orders on its own merits and in accordance with law, uninfluenced by any of the observations made in these writ petitions and also without reference to the period of limitation.
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