2026 (5) TMI 1011

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....r the Petitioner(s) Mrs. Ritika Aggarwal, Adv., Mr. Siddharth Jain, AOR, Mr. Akarsh Garg, Adv., Mr./Ms Uditie Aggarwal, Adv. For the Respondent(s): None. ORDER 1. Delay condoned. 2. Heard Mrs. Ritika Aggarwal, learned counsel for the petitioner. 3. Learned counsel for the petitioner submits that in the present case, the assessment years in question are 2011-2012 and 2012-2013. Learn....

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....s within 45 days. 5. On 08.12.2014, the petitioner sought extension by 45 days which was granted and the returns pursuant to the search under Section 153A of the IT Act were filed on 20.01.2015. Learned counsel for the petitioner submits that the income returned in the return filed under Section 153A of the Act for both the assessment years in question, was the same as one returned in the regul....