Allowing the petition. the Court held that in the light of various judgments, it is crystal clear that Form 10 under rule 17 is required to be filed before the Assessing Officer before he completes the assessment. In a case, where Form 10 is filed late but is filed before the Assessing Officer completes the assessment, benefit of section 11(2) shall be available to the assessee. From a reading of impugned notice, the order dated 3-3-2022 and assessment order dated 19-3-2022, it appears that the Assessing Officer has paid no heed to the ratio laid down in the judgment of the Supreme Court and various High Courts including the Co-ordinate Bench of this Court. Accordingly, it is held that the entire process of reassessment that has been initiated by the Department holds no water and is without any legal basis whatsoever. Notice and order disposing the objection is quashed. Followed CIT v. Nagpur Hotel Owners ‘ Association (2001) 114 Taxman 255/ 247 ITR 201 (SC)  (AY. 2013-14)