2020 (2) TMI 657

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.... (B) Pending the admission, hearing and final disposal of this petition, no stay implementation and operation of the notice at Annexure-A to this petition and stay further proceedings for assessment for A.Y.2013-14. (C ) Any other and further relief deemed just and proper be granted in the interest of justice." 2. This is a case of reopening of the assessment under Section 147 of the Income Tax Act, 1961. 3. On 21st December, 2018, a Coordinate Bench of this Court passed the following order;   "1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith. 2. Mr. B. S. Soparkar, learned advocate f....

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....8, and hence, there was some delay in raising the objections. It was submitted that the Assessing Officer is, therefore, not disposing of the objections on the ground of delay and is proceeding further with the assessment. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 11th February, 2019. By way of ad-interim relief, the respondent is permitted to proceed further pursuant to the impugned notice; he, however, shall not pass the final order without the permission of this court. Direct service is permitted." 4. Today, when the matter is taken up for hearing, Ms. Kalpana Raval, the learned standing counsel appearing for the Department, places on record a communica....