Allowing the petition the Court held that the assessment order passed in contravention of the interim order and without providing any opportunity to the assessee to respond to the information against it. The order of reassessment was not valid.(AY. 2013-14)
Cluster Overseas Pvt. Ltd. v.. ITO (2023)457 ITR 422/ 146 taxmann.com 50 (Delhi)(HC)
S. 148 : Reassessment-Notice-Order passed ignoring stay order of High Court-Order is held to be not valid.[S. 147, Art. 226]