2023 (7) TMI 751

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....he Respondent : Mr Shlok Chandra, Sr Standing Counsel with Ms Priya Sarkar, Jr Standing Counsel along with Mr Keshav Garg, Adv. RAJIV SHAKDHER, J. (ORAL): CM No.26417/2023 in W.P.(C) 6756/2023 CM No.26495/2023 in W.P.(C) 6782/2023 CM No.26751/2023 in W.P.(C) 6829/2023 CM No.26758/2023 in W.P.(C) 6831/2023 CM No.26763/2023 in W.P.(C) 6833/2023 CM No.26770/2023 in W.P.(C) 6836/2023 1. Allowed, subject to just exceptions. W.P.(C) 6756/2023 & CM No.26418/2023 W.P.(C) 6782/2023 & CM No.26496/2023 W.P.(C) 6829/2023 & CM No.26752/2023 W.P.(C) 6831/2023 & CM No.26759/2023 W.P.(C) 6833/2023 & CM No.26764/2023 W.P.(C) 6836/2023 & CM No.26771/2023 [Applications filed on behalf of the petitioner seeking interim re....

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....arate notices of even date, i.e., 16.03.2023 under Section 153C of the Act. Via these notices, the petitioner was given leave to file its return of income within 30 days of the date of service of the notice. 8. The said notices were followed by another set of notices which were also six (6) 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 (2) days, i.e., by 22.03.2023. 8.1. In view of the fact that period accorded to the petitioner was extremely short, the petitioner asked for 30 days to respond to the said notice(s). 8.2. In this context, the petitioner drew the Assessing Officer's (AO....