2023 (9) TMI 553

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....g upon the petitioner/assessee to file return in the prescribed format as according to the Revenue, income chargeable to Tax for the Assessment year 2012-13 had escaped assessment within the meaning of Section 147 of the Income Tax Act and assessment order dated 28-12-2019. 2 . The impugned notice was issued on 31-03-2019. The assessment order was passed on 28-12-2019 and the writ petition was filed on 20-01- 2020. This Court on 17-03-2020 has issued interim order that no coercive steps shall be taken against the petitioner pursuant to the impugned notice dated 31- 03-2019. Counter-affidavit has been filed by the respondents. 3. Shri Mody, learned counsel for the petitioner while taking exception to the impugned notice and the assessment ....

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....ect to say that the impugned notice is time barred. While commenting upon the contentions so advanced on merits of the assessment order, he submits that the subject matter at issue is of the assessment year 2012-13 relevant for the financial year 2011-12. The contention with reference to the financial year 2010-11 is in fact misplaced. In any case, assessee if so advised, could have assailed the same before the Statutory Appellate Authority as provided for under Section 246-A of the Act for which the limitation prescribed is of 30 days under Section 249 of the Act. The petitioner/ assessee in his wisdom has not availed the aforesaid remedy and has approached this Court under Article 226 of the Constitution of India invoking the extraordinar....