2023 (9) TMI 1529

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..... 460 - BOMBAY HIGH COURT] having considered the language of Section 144C and 153, we cannot accept that the provisions of Section 153 are excluded to the operation of Section 144C. Petitioners, therefore, is correct in his submissions that the time limit prescribed under Section 153 of the Act would prevail over and above the assessment time limit prescribed under Section 144C of the Act. This is b .....

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..... l apply only insofar as the respondents herein are in question. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE UJJAL BHUYAN For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. H. Raghvendra Rao, ADV. Mr. Raj Bahadur Yadav, AOR Mr. H R Rao, Adv. Ms. Swarupma Chaturvedi, Adv. Mr. V Chandrashekhara Bharathi, Adv. Mr. Udai Khanna, Adv. Mr. Ashok Panigrahi, Adv. Mrs. A Deepa, A .....

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