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TMI Blog2019 (7) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11.01.2018 as manifest from Annexure -A to the supplementary counter affidavit filed in the present proceedings but before the said date the final order had already been passed on the assessment proceedings. The legal position is very well settled and any order passed during operation of the order of stay, is held a nullity. There is no dispute that the assessment order was passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh but after opportunity of hearing to the petitioner who shall appear before the Assistant Commissioner together with the copy of this order on 15.07.2019 at 11 A.M. and when he shall proceed to dispose of the proceedings in the manner above. - Civil Writ Jurisdiction Case No.17238 of 2017 - - - Dated:- 2-7-2019 - Mr. Justice Jyoti Saran And Mr. Justice Partha Sarthy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. This position was reiterated when the matter came up next on 09.01.2018. The position as it stands is that it is during the operation of the interim order passed on 13.12.2017 staying further proceeding that the assessment order was passed under Section 148 read along side Sections 144 and 143 of the Act on 20.12.2017 and a copy of which is placed on record vide Annexure-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmation of the interim order was passed on 09.01.2018 vide his representation dated 11.01.2018 as manifest from Annexure -A to the supplementary counter affidavit filed in the present proceedings but before the said date the final order had already been passed on the assessment proceedings. The legal position is very well settled and any order passed during operation of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter back to the Assistant Commissioner, Income Tax, Circle- 1(I), Bhagalpur to pass order afresh but after opportunity of hearing to the petitioner who shall appear before the Assistant Commissioner together with the copy of this order on 15.07.2019 at 11 A.M. and when he shall proceed to dispose of the proceedings in the manner above. The writ petition is allowed with the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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