9911796707
TMI Blog2021 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the parties. In this writ petition, the petitioner has challenged the impugned order dated 29.3.2021 passed by the Principal Commissioner of Income Tax, (PCIT), Kolkata-2 under section 264 of the Income Tax Act, 1961, on the ground that before passing the impugned order, learned Commissioner has not considered the objection of the petitioner dated 26th March, 2021 received by him and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was uploaded on 29th March, 2021. Considering the submission of the parties and on perusal of record, I find that the contention of the respondents that it was time barring matter is not acceptable in view of the fact that the relevant assessment order to be revised was received by the petitioner on 4th February, 2020 and as per the statute, limitation is two years from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner/respondent no. 2 to consider afresh the case of the petitioner and pass a reasoned and speaking order and strictly in accordance with law after giving opportunity of hearing to the petitioner or its authorised representative, within eight weeks from the date of the communication of this order. Let it be recorded that this court has not gone into the merits of the case and the respondent co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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