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2019 (2) TMI 1333 - HC - Income TaxAssessment u/s 153A - AO of the searched person has recorded satisfaction on 16.03.2018, i.e. after a period of more than one year from the date of the assessment order - HELD THAT:- As submitted that upon receipt of the satisfaction note, the petitioner had raised objections in respect of the same and requested the respondent to pass a reasoned order disposing of the same. However, the respondent instead of deciding the objections, has straightaway proceeded to pass assessment order under section 143(3) read with section 153C read with section 153A(1)(b) of the Income Tax Act, 1961. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 04.02.2019. By way of ad-interim relief, the impugned assessment orders dated 22.12.2018 (Annexure “G” collectively to the petition) for Assessment Years 2009-10 to 2014-15 are hereby stayed.
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