ORDER :

The order dated 31.10.2014 in reply to the objection for reopening of the Assessment under Section 147 of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') is under challenge in the present Writ Petition.

2. The petitioner is a Company registered under the Companies Act, 1956 on 25.10.2015, at Chennai. It commenced its operations in the field of Aviation. Based on the returns submitted by the petitioner, an assessment order was passed by the competent authority on 22.12.2011 under Section 143 (3) of the Act. However, within a period of four weeks, the proceedings for reopening of assessment order was initiated under Section 147 of the Income Tax Act. Notice under Section 148 of the Act was issued on 25.03.2014 and the petitioner filed his reply on 22.04.2014. The reasons for reopening of assessment was furnished in proceedings dated 07.05.2014 and the objections were submitted by the petitioner on 06.06.2014 and the objections were disposed of by the authority competent on 31.10.2014 with reference to the assessment year 2009-10. The said proceedings dated 31.10.2014 is under challenge in W.P.No.8761 of 2015. A conditional interim order was granted by this Cour