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2018 (5) TMI 446

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..... ailable period of 30 days in terms of Section 220 - Revenue objects to the petition being entertained as the impugned orders dated 7th February, 2018 are appeallable to the Commissioner of Income Tax (Appeals) Held that:- The petitioner would file the two Appeals to the Commissioner of Income Tax (Appeals) from the two orders dated 7th February, 2018 within a period of 2 weeks from today. T .....

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..... llenges two orders dated 7th February, 2018 passed under Section 201(1)/201(1)(A) of the Income Tax Act, 1961 (the Act) alongwith two consequent demand notices in respect of Assessment Years 201617 and 2017-18 respectively. Thus, the two petitions. 2. The principal grievance of the petitioners is that, the assessment orders dated 7th February, 2018 have been passed in breach of principles of na .....

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..... or the Revenue objects to the petition being entertained as the impugned orders dated 7th February, 2018 are appeallable to the Commissioner of Income Tax (Appeals) under the Act. 4. Mr. Suresh Kumar, Learned Counsel appearing for the Revenue, in the peculiar facts herein on instructions of Mr. Pratap Singh Commissioner of Income-Tax (TDS)-2 respondent no.3, states that in case the petitioners .....

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..... ssioner of Income Tax (Appeals) from the two orders dated 7th February, 2018 within a period of 2 weeks from today. 6. The impugned orders dated 7th February, 2018 had been stayed by the order of this Court dated 15th February, 2018. Thus, the 30 days period to file an Appeal would not have expired. In any event, in case the petitioners do file Appeals within a period of 2 weeks from today, the .....

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