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2023 (6) TMI 774 - HC - Income TaxScrutiny assessment - Validity of Notice u/s 143(2) - condition precedent for framing of an income tax assessment - HELD THAT:- The notice u/s 143(2) issued in this case does not suffer from any legal infirmity as it satisfies all ingredients under that provision. The order of assessment dated 20.12.2019 is confirmed qua this count. Upon conclusion of dictation of this order, learned counsel for the petitioner would request leave to file a statutory appeal before the Appellate Commission. The writ petition has been instituted on 09.03.2020, a few months beyond the statutory limitation provided. However, learned Standing Counsel does not very seriously object to this Court condoning the intervening delay. Hence, petitioner is permitted to approach the appellate authority by way of statutory appeal and such appeal, if filed, within a period of two (2) weeks from date of receipt of this order, shall be taken on file by the Commissioner of Income Tax (Appeals) without reference to limitation, but ensuring compliance with all other statutory conditions.
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