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JUDGMENT M.S. Sanklecha, J. - Rule, returnable forthwith. By consent of the parties the petition is taken up for final disposal. 2. By this petition under Article 226 of the Constitution of India, the petitioner challenges the following:- (a) A notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 ("the Act") seeking to reopen assessment for the Assessment Year ("A.Y".) 2008-09; (b) The order dated 20 November 2013 passed by respondent No.1-Deputy Commissioner of Income Tax ("Assessing officer") rejecting the petitioner's objection to reopening of assessment for A. Y. 2008-09; (c) The assessment order dated 19 December 2013 passed by the Assessing Officer under Section 143(3) read with Section 147 of the Act for A. Y. 2008-09. 3. At the very outset, Mr. Chhotaray, learned Counsel for the respondent-revenue raises a preliminary objection to the petition viz. that as an Assessment Order dated 19 December 2013 has already been passed, the issue of challenge to re-opening of assessment could be challenged by filing an appeal under the Act. Therefore, on this short ground alone, the petition be dismissed. 4. As against the above, Mr. Percy Pardiwala, learned Senior Counsel for the petitioner submits that the sequence of events in this case warrants this petition being entertained. It was by order dated 20 November 2013 that the Assessing Officer rejected the petitioner' objection to re-opening of assessment for A. Y. 2008-09 by notice dated 28 March 20103. This Court in Asian Paints Ltd. v. Dy. CIT [2008] 296 ITR 90 has clearly laid down that when an assessment is sought to be reopened under Section 148 of the Act and the objections of the assessee have been over ruled by the Assessing Officer, then in such a case the Assessing Officer will not proceed further in the matter for a period of four weeks from the date of receipt of the order rejecting the objections of the assessee. In view of the above, it is submitted that the proceedings for reassessment itself could not be taken up for a period of four weeks from 22 November 2013 when the impugned order dated 20 November 2013 was served. Besides the Assessing Officer was informed at the hearing…

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