2024 (8) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is writ petition, the petitioner has challenged the impugned Assessment Order dated 27.03.2023 for the Assessment Year 2013-2014. It appears that the petitioner had purchased two properties on 16.02.2007 vide Document Nos. 793 and 795 of 2007. It appears that the petitioner was unable to utilise the same. The petitioner had approached the Principal District Court, Trichy, by filing a Petition in Trust O.P.No.1 of 2008 seeking permission to sell the said properties. By order dated 02.08.2012, the learned Principal District Judge, Trichy, had passed the following order:- "(a)Petitioner is permitted to sell the properties in public auction by fixing the reserve price after ascertaining the market value of the property and by giving wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the constitutional validity of the Notification issued under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was challenged. 5. The case of the petitioner appears that the time for completing the assessment under Section 153 of the Income Tax Act, 1961 would have normally expired on 31.03.2020. However, on account of outbreak of Covid-19 Pandemic and in view of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the Ordinance and Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time for impugned notice would have expired on 31.03.2021. 6. It is the case of the petitioner that the assessment that has been completed by the....