2026 (9) TMI 64

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....IKASH KUMAR Appearance: For the Petitioner/s: Mr. D.V. Pathy, Senior Advocate, Mr. Sadashiv Tiwari, Advocate, Mr. Shivani Dewalla, Advocate, Mr. Hiresh Karan, Advocate. For the Respondent/s: Mr. Vivek Prasad, GP 7. ORAL ORDER (PER: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) Heard learned counsel for the parties. 2. The present writ application has been filed for setting aside th....

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....s true that the assessment order has been passed by the Assessing Authority prior to due date for filing annual return by the petitioner. 5. Considering the fact that the due date for filing annual return was 31.12.2023, but the order of Adjudicating Officer, assessing the tax liability upon the petitioner is prior to the last date of filing annual return i.e. on 25.11.2023. The Proper Officer ....