9911796707
TMI Blog2024 (7) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... he objections in accordance with law HELD THAT:- Assessee would not have any objection for extension of time in terms of what has been prayed for in prayer clause (A), however, in relation to the directions as made in paragraph seven of the order passed by the Court on the Writ Petition. We are also informed that insofar as compliance of paragraph six of the orders dated 23 January 2024 passed by the Court are concerned, the same stands complied as the objections were decided by the revenue by an order passed on 8 June 2024, which was however passed beyond the period as directed by this Court that the same were required to be decided prior to 30 April 2024. What remains to be complied are the further directions of the Court in paragraph sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard learned counsel for the assessee. 3. The Writ Petition was disposed of by an order dated 23 January 2024 passed by a co-ordinate Bench of this Court, whereby, directions were issued, enabling the petitioner to file detail objections to the notice dated 31 March 2021 issued under Section 148 of the Income Tax Act, 1961 and as set out in paragraph six of the said order. The Assessing Officer was to pass a reasoned order to dispose of the objections in accordance with law. It was directed that the proceedings be concluded on or before 30 April 2024. 4. By this interim application, the revenue has prayed for extension of time for a further period of six months from 30 June 2024 to comply with the directions of this Court in its order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he objections as raised by the petitioner which was to culminate in taking the second step of completion of reassessment proceedings on or before 30 June 2024, which is now being undertaken by the Assessing Officer. If this be so, considering the facts that there are voluminous documents which would be required to be considered, in our opinion, in the facts and circumstances of the case the prayers as made by the petitioner are required to be granted. 11. We, accordingly, grant interim application in terms of prayer clause (A) which reads thus:- a) This Hon ble High Court be please to extend the time for further 6 months from 30.06.2024 to comply with the order dated 23.01.2024. 12. All contentions of the parties are expressly kept open. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
