High Court Dismisses Petition Against Audit Assessment, Validates Extended Limitation u/s 21(5) for Tax Evasion.

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....Petitioner challenged audit assessment dated 13.10.2020 alleging violation of natural justice and limitation period. HC held non-mentioning of Section 21(5) in show cause notices not fatal as petitioner failed to respond. Audit assessment within extended limitation period u/s 21(5) for tax evasion. Petition dismissed.....