2022 (3) TMI 483

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....rana Panda, Advocates. Respondents Through Mr. Abhishek Maratha, Advocate. J U D G M E N T MANMOHAN, J (Oral) 1. Present writ petition has been filed challenging assessment order dated 29th September, 2021 passed under Section 147 read with Section 144 of the Income Tax Act, 1961 [for short 'the Act'] for the assessment year 2013-14 as well as the demand notice issued under Section 156 of the ....

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....h providing the reasons to the Petitioner, notices under Sections 143(2) and 142(1) of the Act with questionnaire were issued on 23rd September, 2021 requiring the Petitioner to submit its reply by 27th September, 2021. 4. He emphasises that the assessment proceedings were initiated just seven days before the limitation was set to expire. He states that the notices under Sections 142(1) and 143(2....

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....ell as passed a stay order. On the said date, Mr. Abhishek Maratha, learned counsel for the Respondents had sought time to obtain instructions. 6. Today Mr.Maratha states that initially the Petitioner's case was being examined by National Faceless Assessment Centre. He states that subsequently the matter was re-transferred to the Assessing Officer on 22nd September, 2021. He emphasises that as th....