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2020 (7) TMI 103 - HC - Income TaxTime limit for making assessment order - lockdown as well as COVID-19 pandemic - HELD THAT:- This Court finds that the orders dated 19th December, 2019 were passed on the premise that the time limit for making assessment order in the present cases was (as stated by learned counsel for the respondent) 31st December, 2020. However, now it transpires that the time limit for making the assessment orders is 31st March, 2022. Consequently, the orders dated 19th December, 2019 are modified to the effect that the Assessing Officer would expedite the assessment proceedings and would pass the assessment orders at the earliest, but not later than 31st December, 2020. Accordingly, present applications stand disposed of.
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