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2023 (8) TMI 1261 - MADRAS HIGH COURTValidity of Assessment Order passed u/s 143(3) r.w.s. 144B - statutory period of limitation - HELD THAT:- As per the decision of the Hon'ble Supreme Court in Glaxo Smith Kline Consumer Health Care Limited case [2020 (5) TMI 149 - SUPREME COURT] a writ petition beyond the statutory period of limitation is liable to be dismissed. The Hon'ble Supreme Court held that the High Courts cannot entertain writ petitions where orders are challenged beyond the statutory period of limitation for filing appeal before the Appellate Authority. Thus the impugned Assessment Order passed u/s 143(3) r.w.s. 144B is liable to be quashed - Decided in favour of assessee.
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