2022 (5) TMI 524

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....nd Mr.Parth, Advocates. Respondents: Ms.Vibhooti Malhotra, Advocate with Mr.Shailendera Singh, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed seeking direction to the Respondents to decide the rectification application dated 8th July, 2021 filed by the petitioner under Section 154 of the Income Tax Act, 1961 ('the Act') by way of a speaking order as well as g....

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.... the Act has expired on 31st January, 2022. 5. Issue notice. Ms.Vibhooti Malhotra, learned counsel for the respondents, accepts notice. She prays for some time to obtain instructions. 6. However, this Court finds that CBDT instruction No.2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must....