2020 (5) TMI 536

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 25(1), where assessment was five year which was amended to six years - HELD THAT:- The assessment in respect of the period of limitation for reopening has already expired and cannot be reopened in view of the provisions of the Act. Petition allowed. - WP(C). No. 2940 OF 2020(N) - - - Dated:- 11-2-2020 - THE HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONER: SRI.AJI V.DEV AND SRI.AL .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessment ought to have been completed on or before 31.3.2017 and revised up to 2018 in view of the amendment. Issue with regards to the jurisdiction of the officers who invoke the provisions of Section 25 beyond six years has already been put at rest by various judgment of this Court cited on 6.12.2019 and one of the lead case is WP(C)No.9963 of 2019. 3. The learned Government Pleader do not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X