2020 (7) TMI 103

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..... pondent) 31st December, 2020. However, now it transpires that the time limit for making the assessment orders is 31st March, 2022. Consequently, the orders dated 19th December, 2019 are modified to the effect that the Assessing Officer would expedite the assessment proceedings and would pass the assessment orders at the earliest, but not later than 31st December, 2020. Accordingly, present appl .....

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..... ners and pass assessment orders preferably on or before 30th June, 2020, subject to the petitioners cooperating in the assessment proceedings and not taking any adjournments. Today, learned counsel for respondent-Revenue prays that in view of the previous lockdown as well as COVID-19 pandemic and the fact that a number of foreign transactions are involved, the scrutiny and examination of the tr .....

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..... o BPO Private Limited vs. Authority for Advance Rulings, (2015) 379 ITR 256 (P H). Having heard learned counsel for the parties, this Court finds that the orders dated 19th December, 2019 were passed on the premise that the time limit for making assessment order in the present cases was (as stated by learned counsel for the respondent) 31st December, 2020. However, now it transpires that the .....

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