Ad-interim order restrains respondents from coercive recovery until 19th June 2015. Case adjourned.

The Court granted an ad-interim order restraining the respondents from taking coercive measures to recover the amount under the premature assessment order until 19th June 2015, without prejudice to the rights of both parties. The case was adjourned for further proceedings on 12th June 2015.

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Issues:
Challenge to assessment order based on premature passing of assessment order contrary to court directions.

Analysis:
The petitioner sought to challenge an assessment order dated 11th February, 2015, on the grounds that the notice under section 148 of the Income Tax Act was dated 31st March, 2014. The petitioner objected to the reasons for reopening the assessment, and the order rejecting the objections was served on 10th February, 2015. The petitioner argued that the assessing officer passed the assessment order prematurely, contrary to the directions of a Division Bench judgment of the Court. The petitioner requested the Court to permit submissions challenging the legality of the notice under section 148 of the I.T. Act, citing the case of Aroni Commercials Limited v. Deputy Commissioner of Income Tax & Anr. The respondents sought time to take instructions, and the Court granted an ad-interim order restraining them from taking coercive measures to recover the amount under the assessment order until 19th June, 2015, without prejudice to the rights of both parties. The case was adjourned to 12th June, 2015, for further proceedings.

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