2024 (2) TMI 1201

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..... ation prescribed in Section 153B? - HC held [ 2023 (11) TMI 48 - DELHI HIGH COURT] since there is no jurisdictional error in the assessment order dated 31st March, 2023 pertaining to AY 2015-16, on the ground of limitation, we are not inclined to entertain the present petition. HELD THAT:- During the course of submissions, as brought to our notice that the impugned HC order dated 19.10.2023 was pa .....

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..... is raised may not be influenced by the observations made by the High Court in the impugned order. - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. Mukul Rohatgi, Sr. Adv. Mr. Giriraj Subramanium, Adv. Mr. Akhilesh Talluri, Adv. Mr. Joy Banerjee, Adv. Ms. Veda Singh, Adv. Mr. Aditya Singh, AOR Mr. Simarpal Sawhney, Adv ORDER .....

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..... o is because the High Court had passed the impugned order without having the benefit of the response of the respondent-Department. 4. In the circumstances, it is needless to observe that if such a contention is raised before the appropriate authority, respondent- Department shall be entitled to make its submissions on the pertinent points to be raised by the petitioner herein. 5. Since we are perm .....

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