THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 26365 OF 2010 DATED:24-11-2011 Between: M/s. Sahara States – Hyderabad, AOP (Joint Venture), rep., by its Members Mr. J.B. Roy, S/o S.C. Roy, aged about 48 years, having its office at Sahara Manzil, Opp: Secretariat, Saifabad, Hyderabad … Petitioner And Dy. Commissioner of Income Tax, Circle 591), 6th Floor, Aayakar Bhawan, Basheerbagh, Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 26365 OF 2010 ORDER: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. The challenge in the writ petition is to a notice issued to the assessee under Section 147/148 of the Income Tax Act, 1961. 2. The assessee had filed objections and in accordance with the decision of the Supreme Court in GKN Driveshafts (India) Ltd. Vs. I.T.O[1], the objections were heard and disposed of on 09-12-2010. 3. Thereafter when the matter came up before this Court on 28-12-2010, an interim order was passed to the effect that any further order passed by the Revenue will be subject to the result of the writ petition. 4. Immediately after the interim order was passed by this Court, reassessment orders were passed and because of the pendency of the writ petition, the assessee did not file an appeal against the orders passed by the assessing officer. 5. Learned counsel for the assessee says that the assessee would like to file an appeal against the reassessment and that he will do so within three weeks. 6. Learned counsel for the Revenue has an objection to the filing of an appeal at this stage because it is barred by time. 7. In our opinion, since the action of the assessee is bona fide in not filing an appeal because of the pendency of the present writ petition, if the appeal is filed within three weeks from today, the appellate authority will condone the delay and will decide the appeal on merits. 8. In view of the above, nothing further survives in this writ petition and it is accordingly disposed of. 9. The miscellaneous applications are also disposed of. MADAN B. LOKUR, CJ SANJAY KUMAR, J 24-11-2011 ks [1] 2003 (259) ITR 19