2015 (7) TMI 1398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n. For the Respondents : Mr. Suresh Kumar. ORDER P.C. Heard. 2 Rule. 3 This petition challenges the notice dated 31 March 2014 issued under Section 148 of the Income Tax Act,1961 (the Act), seeking to reopen the assessment for the Assessment Year 200708. Prima facie, it appears that the reopening was initiated by the Assessing Officer on directions of his superiors emanating from an audit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng of the objections was passed on 27 January 2015 and served upon the petitioner on 10 February 2015, the Assessing Officer proceeded to pass the assessment order under Section 143(3) read with Section 147 of the Act on 11 February 2015. This action of the Assessing Officer is in defiance of and contrary to the directions of this Court in Asian Paints v/s Commissioner of Income Tax, reported in 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X