The Petitioner has  raised the objections before the Assessing Officer to the notice of reopening of the assessment on 14.12.2018. Objections were disposed of by the Assessing Officer on 28.12.2018. Since the last date for framing the assessment was fast approaching and the assessment would get time barred on 31^stDecember, 2018, the Assessing Officer passed the order of assessment on 28.12.2018. The  Petitioner has  approached the Court challenging very notice of reopening of the assessment and also including the challenge to the order of reassessment as consequential to the main challenge to reopening of the assessment. Dismissing the petition the Court held that reasons for reopening of the assessment by the Assessing Officer was supplied to the assesee  on 14.9.2018. Without filing the objection the assessee approached the Court by filing the Writ Petition in November, 2018 After withdrawing the petition on 13 -11-2018 the objection was filed on 14-12-2018 .Dismissing the petition , considering the facts of the case the Court  held that ; if the assessee delays filing objections to the reasons and leaves the AO with little time to dispose of the objections and pass the assessment order before it gets time barred, it destroys the formula provided in Asian Paints Ltd v. Dy. CIT ( 2008) 296 ITR 90 (Bom) that the AO should not pass the assessment order for 4 weeks. Accordingly  the  writ petition  was not entertained . ( WP No. 284 of 2019, dt. 01.02.2019)(AY.2011-12)