https://www.taxtmi.com/caselaws?id=418898 The court found that none of the notifications extended the time limit for completing the assessment beyond 30th April 2021 as required by Section 144C(13) of the Income Tax Act. Consequently, the assessment order dated 30th September 2021 was deemed illegal and beyond the permissible time limit. The court allowed the petition, quashing the assessment order, computation of income, demand notice, and penalty notice issued on 30th September 2021, and directed the petitioner to withdraw any appeal filed against the assessment order within two weeks. en-us Mon, 14 Feb 2022 00:00:00 +0530 Fri, 17 Jun 2022 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418898 The court found that none of the notifications extended the time limit for completing the assessment beyond 30th April 2021 as required by Section 144C(13) of the Income Tax Act. Consequently, the assessment order dated 30th September 2021 was deemed illegal and beyond the permissible time limit. The court allowed the petition, quashing the assessment order, computation of income, demand notice, and penalty notice issued on 30th September 2021, and directed the petitioner to withdraw any appeal filed against the assessment order within two weeks. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418898