2022 (5) TMI 524

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..... T instruction No.2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must strictly follow the time limit of six months provided under Section 154(8) of the Act in disposing of the rectification applications. Further, this Court in Nortel Networks India International Inc. [ 2022 (3) TMI 155 - .....

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..... : Mr.Ajay Vohra, Sr.Advocate with Mr.Kishore Kunal and Mr.Parth, Advocates. Respondents: Ms.Vibhooti Malhotra, Advocate with Mr.Shailendera Singh, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed seeking direction to the Respondents to decide the rectification application dated 8th July, 2021 filed by the petitioner under Section 154 of the Inc .....

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..... he time limit to pass the rectification order in terms of Section 154(8) of the Act has expired on 31st January, 2022. 5. Issue notice. Ms.Vibhooti Malhotra, learned counsel for the respondents, accepts notice. She prays for some time to obtain instructions. 6. However, this Court finds that CBDT instruction No.2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148 .....

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