2021 (12) TMI 1296

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....C.Saravanan For the Petitioner (in both W.Ps) : Mrs.Ashwini Vaidialingam for M/s.Arun Karthik Mohan For the Respondent (in both W.Ps) : Mrs.Hema Muralikrishnan Senior Standing Counsel COMMON ORDER By this common order, both these writ petitions are being disposed of. 2. The petitioner has challenged the Impugned Assessment Order dated 28.12.2018 for the Assessment Years 2010-2011 an....

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.... had not filed any response in time and therefore, after the reasons were furnished for reopening the Assessment on 06.12.2018, the impugned orders were passed on 28.12.2018. 5. The learned Senior Standing Counsel for the respondent further submits Assessment have been completed within the time in terms of Section 153(2) of the Income Tax Act, 1961, and therefore the Assessment orders were pass....

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.... 8. Thereafter, the orders have been passed on 28.12.2018, as Assessment orders have to be passed within the time. Therefore, no fault can be found with the respondent as otherwise entire exercise taken would have lapsed due to limitation. 9. Nevertheless, the fact remains that the petitioner has also sent a representation/objection on 28.12.2018, the date on which the Impugned Orders have be....