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2023 (5) TMI 551

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..... 09.03.2023, concerning Assessment Years (AYs) 2013-14 to 2019-20. A perusal of the said notices would show that the petitioner had been granted time to file its return(s) within thirty (30) days from the date of the service of the notices.In the interregnum AO also served on the petitioner notices dated 20.03.2023, issued under Section 142(1), whereby several pieces of information were sought. .....

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..... ine given in the notice dated 09.03.2023. Accordingly, the impugned assessment orders which are dated 28.03.2023 concerning the aforementioned AYs are set aside. - W.P.(C) 5639/2023 - - - Dated:- 2-5-2023 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA Petitioner Through: Mr. Kirti Uppal, Senior Advocate with Mr. Prateek Solanki, Mr. Nikhil Malhotra a .....

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..... itioner is that there has been a complete violation of principles of natural justice. 5. The record shows that the petitioner was issued notices of even date i.e., 09.03.2023, concerning Assessment Years (AYs) 2013-14 to 2019-20. 5.1. A perusal of the said notices would show that the petitioner had been granted time to file its return(s) within thirty (30) days from the date of the service o .....

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..... xpired only on 08.04.2023. 7.1 It appears, the AO, however, disregarded this request made by the petitioner and proceeded to pass the impugned assessment orders dated 28.03.2023, concerning the aforementioned AYs i.e., AY 2013-2014 to AY 2019-20. 8. Clearly, the AO did not adhere to the timeline given in the notice dated 09.03.2023. 9. Accordingly, the impugned assessment orders which are .....

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