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TMI Blog2022 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation for concluding the Assessment Proceedings under Section 153-A of the I.T. Act has been provided under Section 153-B which was in operation at the time of search on 24.9.2014 and not the period of limitation as substituted by the amendment with effect from 1.6.2016. It is not in dispute that as per the period of limitation operational with effect from 1.6.2003 before its amendment with effect from 1.6.2016 provided the period of limitation for completion of the block assessment years within two years . This stand of the Revenue squarely addresses the relief qua extension of limitation period. Jurisdiction to initiate the Assessment Proceedings by the A.O. for the relevant assessment years - We are unable to persuade ourselves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. It is to be acknowledged that in case any plea raised before the Assessing Authority and the said Authority fails to address their plea, the petitioners would be free to make a grievance before the Appellate Authority. We are of the opinion that no exceptional case is made out by the petitioners warranting interference under Article 226 of the Constitution at this stage of the proceedings before the Assessing Officer. - W.P.(C) Nos.35820 of 2021 and W.P.(C) No.35821 of 2021 - - - Dated:- 24-11-2021 - HON BLE JUSTICE JASWANT SINGH AND HON BLE JUSTICE S.K. PANIGRAHI Petitioners Mr. Firoze B. Andhyarujina, Senior Advocate and M/s. L. Mishra and Nikhil S. Jangid, Advocates Opp. Parties Mr. Radheshyam Chimanka, Senior S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Director of the said Company, Petitioner No.3 is also a Director of the said Company. The instant Writ Petition seeking the identical relief as sought for by M/s. Shiva Cement Ltd., as noticed hereinabove. 5. Since the facts and issues in both the writ petitions are similar, they are taken up together and disposed by this common order. 6. The Assistant Commissioner of Income Tax, Central Circle, Sambalpur is the Assessing Officer seized of the proceedings under Section 153-A of the I.T. Act, 1961 for the block assessment for six years i.e., 2009-2010 to 2014-2015 in view of a search conducted on 24.9.2014 in the factory/plant premises as well as the residential premises of its Directors qua both the assesses, i.e., Shiva Cement L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to how he should decide the said application prior to the completion of the Assessment Proceedings. Passing of such an order, at this stage, would amount to passing a peremptory order which would be totally beyond the scope of our jurisdiction under Article 226 of the Constitution. Needless to say, we hope that the jurisdictional issue raised by the petitioners would be addressed by the Assessing Officer concerned at the appropriate stage. In respect of the direction for deciding the application dated 29.10.2021 seeking inspection of records of search and the satisfaction note , we find that the Assessing Officer had already provided an opportunity to both the petitioners to appear before him on 16.11.2021 or 17.11.2021 (between 11 A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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