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2024 (2) TMI 1201 - SC ORDERRevision u/s 263 - period of limitation - whether the assessment order for AY 2015-16, issued on 31st March, 2023, was barred by the limitation prescribed in Section 153B? - HC held [2023 (11) TMI 48 - DELHI HIGH COURT] since there is no jurisdictional error in the assessment order dated 31st March, 2023 pertaining to AY 2015-16, on the ground of limitation, we are not inclined to entertain the present petition. HELD THAT:- During the course of submissions, as brought to our notice that the impugned HC order dated 19.10.2023 was passed without issuing a formal notice to the respondent-Department or calling for a response from the Department although the standing counsel for the Department was present in Court. We dispose of this special leave petition by reserving liberty to the petitioner herein to raise the contentions regarding the jurisdictional error vis-a-vis the limitation period before the appropriate authority despite the impugned order being passed as against the petitioner herein. The reason for saying so is because the High Court had passed the impugned order without having the benefit of the response of the respondent-Department. Since we are permitting the petitioner to raise the point regarding jurisdictional error in the context of limitation period, the appropriate authority before whom such a point is raised may not be influenced by the observations made by the High Court in the impugned order.
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