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2023 (7) TMI 1282 - MADRAS HIGH COURTAssessment u/s 144C(1) r.w.s. 92C(a) - Validity of Order u/s 254 in the context of Section 92C(a) - case of the petitioner is that after an order was passed u/s 254 in the context of Section 92C(a) first respondent ought to have passed an Assessment Order, before the expiry of nine months from the end of the financial year - HELD THAT:- This writ petition is opposed by the Standing Counsel for the respondents stating there is no clarity as to whether the amount that has been demanded for the AY 2013-2014 is inclusive of the amount that was added in the Assessment Order dated 09.12.2016, which has been set aside by the Appellate Tribunal. The demand that has been made prima facie appears to be contrary to the order passed by the Appellate Tribunal. Be that as it may, this is a fit case for giving a Mandamus to the respondents to consider and pass appropriate orders on the representation dated 08.06.2023 of the petitioner. Petitioner's representation shall be disposed by the first respondent within a period of six weeks from the date of receipt of a copy of this order. The giving effect to order shall be passed by the second respondent within a period of twelve weeks from the date of receipt of a copy of this order. The first respondent shall pass appropriate assessment order within a period of four weeks thereafter. This order shall be communicated to the third respondent and the third respondent. Adjustment of the amounts due in respect of the Assessment Year 2013-2014 shall be only after appropriate orders are passed by the second respondent and by the first respondent in terms of the timelines stipulated as above.
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