2026 (9) TMI 347

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....the Petitioner : Mr. G. Durga Charan Counsel for the Respondent : Mr. N. Bhujanga Rao, Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Taxappears ORDER: Ms. Pushpinder Kaur, learned counsel represents Mr. G. Durga Charan, learned counsel for the petitioner. Mr. B. Mukherjee, learned counsel represents Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India for....

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....ds of fraud or suppression or misrepresentation have been made out. 3. On the part of the respondents, Mr. Dominic Fernandes, learned Senior Standing Counsel, submits that since the proceedings under Section 74 of the Act are relatable to the last date of filing of returns i.e., 07.02.2020 for the relevant tax period, the order-in-original was not barred by limitation. Under Section 74(10) of t....