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2022 (10) TMI 770 - HC - Income TaxAssessment u/s 153C - Necessity of recording satisfaction - Assessment being time barred - HELD THAT:- The present petition was listed before this Court for the first time on 07th February, 2022, and in this date the counsel for the respondent, revenue apprised the Court that the assessment orders for AY 2011-12 to 2017-18 have been finalised. The respondent has placed on record the said assessment orders dated 31st January, 2022, a perusal whereof shows that for the AY 2011-12 to 2015-16 the assessment orders are ‘nil’. In view of this fact, the legal objections raised in the petition with respect to the notices for the said assessment years being void on account of absence of directions of the CIT(A) and the issue of minority of the petitioner do not survive for consideration. Demand has been assessed against the petitioner in the assessment orders for AY 2016-17 and AY 2017-18 under Section 153C - The said assessment orders are not a subject matter of the present writ petition. The challenge to the assessment orders would necessarily require examination of factual controversy. The petitioner has the remedy of filing an appeal against the said assessment orders.
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