2023 (7) TMI 29

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...., Advs. for petitioner Mr Gaurav Gupta, Sr Standing Counsel with Mr Puneett Singhal and Mr Shivendra Singh, Jr Standing Counsel for respondent. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.26617/2023 in W.P.(C) 6818/2023 CM No.26747/2023 in W.P.(C) 6827/2023 CM No.26749/2023 in W.P.(C) 6828/2023 CM No.26756/2023 in W.P.(C) 6830/2023 CM No.26761/2023 in W.P.(C) 6832/2023 CM No.26773/2023 in W.P.(C) 6837/2023 CM No.26775/2023 in W.P.(C) 6839/2023 1. Allowed, subject to just exceptions. W.P.(C) 6818/2023 & CM No.26618/2023 W.P.(C) 6827/2023 & CM No.26748/2023 W.P.(C) 6828/2023 & CM No.26750/2023 W.P.(C) 6830/2023 & CM No.26757/2023 W.P.(C) 6832/2023 & CM No.26762/2023 W.P.(C) 6837/2023 & CM No.26774....

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.... separate notices of even date, i.e., 14.03.2023 under Section 153C of the Act. 7.1 Via these notices, the petitioner was given leave to file its return of income within 30 days. The said notices were followed by another set of notices, which were also six in number. These notices were dated 20.03.2023 and were issued under Section 142(1) of the Act. Via these notices, the petitioner was required to file the relevant documents/information within two days i.e., by 22.03.2023. 7.2 In view of the fact that the period accorded to the petitioner was extremely short, the petitioner had asked for 30 days to respond to the said notice. 7.3 In this context, the petitioner drew the Assessing Officer's (AO) attention to the fact, that via not....