2022 (12) TMI 1424

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.... For the Respondents : Mr Puneet Rai, Sr. Standing Counsel with Ms Adeeba, Jr. Standing Counsel. ORDER W.P.(C) 12220/2022 & CM Appl. 36635/2022 [Application filed on behalf of the petitioner seeking interim relief] 1. The substantive prayer made in the writ petition reads as follows: "a. Issue an appropriate Writ, direction or order quashing and setting aside the Order passed ....

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....Agarwal, who appears on behalf of the petitioner, proceedings were therefore time barred as the window available to the respondent/revenue for issuance of fresh notices under the new regime was available only between 01.04.2021 and 30.06.2021. 5. Since in this case the notice was dispatched only on 14.07.2021, the proceedings are time barred. 5.1. In support of his plea, Mr Agarwal relies up....