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2022 (11) TMI 1505

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..... 7-11-2022 - W. P. Nos. 7644 & 7645 of 2020, 7214 & 7219 of 2021 & WMP. Nos. 7721, 7722, 7713 & 7714 of 2021, 8998 & 8999 of 2020 23562 & 23560 of 2022 - - - Income Tax - Validity of assessment u/s 144C - applicability of time limit prescribed u/s 153 Validity of assessment order passed beyond time limit provided under the third proviso to Section 153(1) - HELD THAT:- Both learned counsel agree t .....

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..... of this order. - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr.Sandeep Bagmar For the Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel ORDER Both learned counsel agree that the issue that arise in these writ petitions is covered by decisions of this Court in the case of Roca Bathroom Products Private Ltd. Vs. The Dispute Resolution Panel-2 and Others, WP.No.919, .....

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