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    <description>Upon rejection of an assessee&#039;s objections to reopening an assessment, the Assessing Officer must take no further action for four weeks from service of the rejection order. The protective interval is intended to preserve an effective opportunity to challenge the rejection before assessment proceedings are completed. The direction applies where objections to the proposed reopening are decided adversely to the assessee and prevents immediate continuation of the reassessment process during that period.</description>
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      <description>Upon rejection of an assessee&#039;s objections to reopening an assessment, the Assessing Officer must take no further action for four weeks from service of the rejection order. The protective interval is intended to preserve an effective opportunity to challenge the rejection before assessment proceedings are completed. The direction applies where objections to the proposed reopening are decided adversely to the assessee and prevents immediate continuation of the reassessment process during that period.</description>
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