9911796707
TMI Blog2022 (3) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; J U D G M E N T MANMOHAN, J (Oral): CM. APPL.12609/2022 1. Present application has been filed on behalf of Petitioner seeking an interim order quashing the alleged non-jurisdictional and time barred notices and summons issued by the Respondents. 2. Learned counsel for the petitioner states that the proceedings against petitioner no.1 under Section 153A of the Income Tax Act, 1961 [the Act] admittedly became time barred on 30th September, 2021. In support of her contention, she relies upon the statement made by learned counsel for the respondents on 9th April, 2021 before this Court. 3. Learned counsel for the petitioner further states that even though proceedings are now time barred, yet the Respondents have issued notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then Assessing Officer interpreted the order as the assessment proceeding could not be completed during the pendency of the writ Petition. Hence, the assessment order was not passed till 30/09/2021 in the case of Shri Digvijay Jain, the Petitioner No. 1. 3.2 It is also to mention that CBDT did not extend the timeline for completion of proceedings in relation to this case, beyond 30/09/2021. However, this is not applicable in the present case. 4. Further, it is pertinent to mention here that the notices u/s 153A were issued on 07/02/2021 for the assessment years 2014-15 to 2019-20 to comply within 15 days of the receiving of the notices but no compliance has been made by the assessee. Another notice u/s 142(1) dated 30/07/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is coming up for hearing, in the ordinary course, on 23.04.2021. 4. In view of these circumstances, it is directed that the assessment proceedings be carried on and, in the event, an order is passed, the same shall not be given, effect to, during the pendency of the writ petition. 5. The application is, accordingly, disposed of." 6. From the aforesaid order, it is apparent that the limitation for passing the assessment order was 30th September, 2021 and it was in view of the said circumstance the Court had directed that the assessment proceeding be carried on and, in the event, an order is passed, the same would not be given, effect to, during the pendency of the writ petition. 7. This Court is of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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