2024 (1) TMI 1494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urisdiction Case No. 15002 of 2022) For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Archana Sinha, Sr. SC. Income Tax Deptt. (In Civil Writ Jurisdiction Case No. 14930 of 2022) For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr. Archana Sinha, Sr. SC. Income Tax Deptt. ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner is aggrieve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., complete lockdown was only in the year 2020, and later the lock down was localized which orders were also passed by the district administration. Nothing to that end is produced before this Court and in that circumstance, we do not find any reason to interfere with the order on the basis of the pandemic. 3. As far as the challenge to Annexure-3 order, there are two remedies of appeal provided un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he meanwhile can be challenged within 90 days from 28.02.2022. Hence, the petitioner could have filed an appeal from the assessment order on or before 28.05.2022 i.e., three months, even without a delay condonation application. Though, the Hon'ble Supreme Court had provided 90 days across the board, to all proceedings, the petitioner did not take up the challenge even then. 4. The petitioner has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ven within the time permitted by the Hon'ble Supreme Court. What was observed about the assessment order equally applies to the penalty orders. 9. Having said that there could be no interference caused in the writ petitions, we notice that the provision under the Income Tax Act, 1961, does not provide for any specific period within which a delayed appeal has to be filed. The statute provides the ....