2021 (7) TMI 589

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....espondents Heard learned Advocates appearing for the parties. In this writ petition, the petitioner has challenged the impugned order dated 29.3.2021 passed by the Principal Commissioner of Income Tax, (PCIT), Kolkata-2 under section 264 of the Income Tax Act, 1961, on the ground that before passing the impugned order, learned Commissioner has not considered the objection of the petitioner date....

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....ing a time barring matter the impugned order was uploaded on 29^th March, 2021. Considering the submission of the parties and on perusal of record, I find that the contention of the respondents that it was time barring matter is not acceptable in view of the fact that the relevant assessment order to be revised was received by the petitioner on 4^th February, 2020 and as per the statute, limita....