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TMI Blog2023 (4) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... re the court today i.e., 27.03.2023. To be noted, there is a typographical error in the order dated 07.09.2022, as it indicates that the returnable date is 25.03.2022 instead of 27.03.2023. The record shows that the counter-affidavit despite opportunities being given in that behalf. According to us, this appears to be a case of change in opinion. - W.P.(C) 1948/2022 - - - Dated:- 27-3-2023 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU For the Petitioner Through: Mr Rohit Jain Mr Saksham Singhal, Advs. For the Respondents Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be filed within four weeks from today. Rejoinder thereto, if any, will be filed before the next date of hearing. 7. List the matter on 07.09.2022. 8. In the meanwhile, there shall be a stay on the reassessment proceedings initiated, vide the impugned notice dated 30.03.2021. 2. As would be evident, we had granted four weeks to respondent/revenue to file a counter-affidavit in the matter. 2.1 On the next returnable date i.e., 07.09.2022, once again further four weeks were granted to respondent/revenue to file counter-affidavit. On that date, interim order dated 04.02.2022 was made absolute during the pendency of the writ petition and accordingly, interlocutory applications were disposed of. 3. It is in this backdrop t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that qua the very same issue which is raised in the AY in issue, reassessment proceedings were dropped vis-a-vis AYs 2015-16 and 2016-17. 9. The decision with regard to recommencement of the assessment/reassessment proceedings will be taken by the AO within four weeks from the receipt of a copy of this judgment. In such an eventuality, the petitioner will be given liberty to file fresh objections and a hearing in the matter. Till such time, the interim order passed in the writ petition will continue to obtain. 10. Writ petition is disposed of in the aforesaid terms. Registry will scan and upload the orders dated 15.03.2022 passed qua AYs 2015-16 and 2016-17 so that it remains embedded in the case file. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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