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2018 (3) TMI 1594

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..... ice issued u/s 148 - Held that:- As per the Judgment in the case of M/s. DEEPAK EXTRUSIONS PVT. LTD., v. THE DEPUTY COMMISSIONER OF INCOME TAX’ in W.A. No.1725/2017 [DD-15.03.2017], the writ petition stands disposed of setting aside the impugned assessment order to the writ petition as well as the demand notice to the writ petition - however AO shall be at liberty to proceed with the matter in ac .....

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..... ner are two fold. Firstly, the assessment order impugned herein is barred by limitation. Secondly, that the objections filed pursuant to the notice issued under section 148 of the Act has not been disposed of prior to passing of the impugned assessment order. 4. In support of his contention, learned counsel placed reliance on the Judgment of this Court in the case of COMMISSIONER OF INCOME TAX .....

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..... Judgment of this Court in the case of DEEPAK EXTRUSIONS PVT. LTD., supra, is not in dispute. 6. In the circumstances, following the Division Bench Judgment of this Court in the case of DEEPAK EXTRUSIONS PVT. LTD., supra, this writ petition stands disposed of setting aside the impugned assessment order at Annexure-A to the writ petition as well as the demand notice at Annexure-B to the writ peti .....

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