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TMI Blog2025 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has failed to pass any appeal effect order till date, and therefore, the proceedings have become time barred with respect to these two issues - As submitted that once the ITAT set aside the assessment order, the demand arising from the said order stood extinguished and it was the duty of the AO to delete the outstanding demand from the portal of the petitioner. However, despite a lapse of more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMENT TUSHAR RAO GEDELA, J : (ORAL) 1. Present writ petition has been filed under Article 226 of the Constitution of India seeking a direction to the respondents to delete the outstanding demand for Assessment Year (AY) 2006-07 being reflected on the Income Tax portal of the petitioner; and to accept the returned position on the corporate tax issues for which no appeal effect order has been plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was raised on the portal, and the said demand along with accrued interest of Rs. 3,74,428/- is reflecting on the portal of the petitioner till date. 3. It is further stated that the petitioner had challenged the assessment order dated 28.09.2010 before the ITAT wherein vide order dated 26.06.2015, the ITAT had set aside the said assessment order with respect to the transfer pricing issue in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition was deleted. 4. Mr. Kamal Sawhney, learned counsel for the petitioner states that with respect to the two corporate tax issues, the respondent has failed to pass any appeal effect order till date, and therefore, the proceedings have become time barred with respect to these two issues. As such, findings of the ITAT should be accepted with respect to the two corporate tax issues. It is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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