2014 (7) TMI 348

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....ndents : Mr. Vimal Gupta, Mrs. Padma Divakar JUDGMENT (Per M. S. Sanklecha,J.): This Petition under Article 226 of the Constitution of India challenges:- (a) the notice dated 27th March 2012 issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961 (the Act); (b) the order rejecting the objections dated 31 October 2012; and (c) assessment Order dated 9th Novem....

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....ut that an Appeal has been preferred by the Petitioner before the CIT(A) against Assessment order dated 9th November, 2012. All contention with regard to the validity of the re-opening of the Assessment as well as the contention of the Petitioner on merits could be urged by the Petitioner before the CIT(A). It is further submitted that in the present case, the Petitioner had not filed any Writ Pet....

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....d that the Petitioner has already filed an Appeal to the CIT(A) against the order dated 9th November 2012 and the remedy of appeal is an efficacious remedy. It would be open to the Petitioner to urge all points before the CIT(A) including the validity of the re-opening of the Assessment Year 2007-08 and fact that the order dated 9th November 2012 prima facie, appears to be in defiance of the order....

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....e decision of this Court in Asian Paints (supra)which very clearly lays down that after rejection of the objections, no re-assessment proceedings would be commenced for a period of four weeks. This period of four weeks was provided, so as to enable the Petitioner to take suitable advise and appropriate action against the order rejecting their objections. The decisions of this Court are binding on ....