2023 (4) TMI 898

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....he Petitioner Through: Mr. Bhupinder Jit Kumar, Advocate. For the Respondents Through: Mr. Ruchir Bhatia with Ms. Mansie Jain, Advocates. O R D E R Present writ petition has been filed challenging the order dated 16th December, 2020 passed by Respondent No.2 under Section 119(2)(b) of the Income Tax Act, 1961 ('the Act'). Petitioner also seeks a direction to the Respondent No.1 to condone....

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....d from the DDIT (IT), Noida show that the enquiries were still in progress as on 14th September, 2020. Thus, he submits that the impugned order is vitiated by pre-determination. Learned counsel for the Petitioner submits that that the claim of the Petitioner that he was not aware of the due date or the process for filing the return of income has been negated on the sole ground that the Petition....