2025 (4) TMI 1655

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.... Respondents. PC:- 1. Heard learned Counsel for the parties. 2. Rule. The Rule is made returnable forthwith at the request and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the Assessment Order dated 29 March 2022. Admittedly, the Assessment Order is appealable. The Petitioners admit this position in paragraph 6 of the Petition. The Petition....

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.... dated 31 March 2021, there is an endorsement that it was digitally signed on 31 March 2021 at 06:21 pm. Mr Suresh Kumar explained that the notice was sent out on 31 March 2021 itself, but, on account of "traffic in the system", it might have reached the Petitioner the next date at 06:59 am. He submitted that in such circumstances, the bar of limitation is not attracted. 5. Regards the non-dispos....