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Continuation of reassessment proceedings valid even though HC had stayed the final assessment order: HC

January 22, 2020[2020] 113 taxmann.com 118 (Delhi)
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INCOME TAX : Where pursuant to issuance of notice under section 148, High Court passed a stay order restraining revenue to pass final assessment order till disposal of petition filed by assessee, it did not mean that continuation of reassessment proceedings in meantime would be contrary to statute and, thus, assessee's plea that Assessing Officer could not recommence assessment proceedings by issuing notice under section 143(2), deserved to be rejected

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