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2022 (3) TMI 1140 - HC - Income TaxAssessment u/s 153A - Period of limitation - HELD THAT:- The limitation for passing the assessment order was 30th September, 2021 and it was in view of the said circumstance the Court had directed that the assessment proceeding be carried on and, in the event, an order is passed, the same would not be given, effect to, during the pendency of the writ petition. This Court is of the view that the order dated 9th April, 2021 is clear, categorical and cogent. It admits of no ambiguity. The Assessing Officer’s interpretation that assessment proceeding was not to be completed during the pendency of the writ petition is untenable in law. This Court is of the view that proceedings against petitioner no.1 under Section 153A of the Act have become time barred. Accordingly, the same are quashed.
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