2021 (1) TMI 17

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..... - Assessee submits that in view of the long gap of time, the re-assessment under Sections 147-148 of the Act, despite the order of the learned Single Judge, has now become time barred - HELD THAT:- As assessee submits that he need not press the challenge against the order of the learned Single Judge, before this Court, in this intra-court Appeal and the Appellant/Assessee may be left free to take .....

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..... Assessee for AY 2007-08, the concerned Authority has not so far passed any order. 2. On the other hand, the learned counsel for the Appellant/Assessee submits that in view of the long gap of time, the re-assessment under Sections 147-148 of the Act, despite the order of the learned Single Judge, has now become time barred. He however submits that he need not press the challenge against the orde .....

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