2022 (11) TMI 1301

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...., 27256, 27257, 27259 & 27260 of 2022 - -<br>Income Tax<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr.G.Shivadass Senior Counsel And Mr.Akhil R.Bhansali For Respondents: Mr.A.P.Srinivas Senior Standing Counsel ORDER These writ petitions challenge orders of assessment passed in terms of the provisions of the Income Tax Act, 1961 (in short &#39;Act&#39;). Orders in WP.No....

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....under Section 153A have been issued in December 2021. The petitioner has filed returns and notices and questionnaires have been issued thereafter. 3. The responses of the petitioner have been filed in March 2022. Show cause notices have been issued in September 2022, however, granting only, in average, one week for reply. Prima facie, the time granted for reply does not appear to be adequ....

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....Act, admittedly, expires on 31.03.2023 as the last date of the authorizations is dated 06.07.2021. To be noted that Section 153B provides for a limitation of one year from the end of the financial year in which the last of the authorization was issued for completion of the assessments under Section 153A. 6. As far as the order of assessment challenged in WP.No.27954 of 2022 is concerned, a regu....