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THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on : 20.04.2022 Pronounced on : 27.05.2022 CORAM : JUSTICE N.SESHASAYEE C.R.P.(NPD) No.1 of 2022 and CMP. No.23 of 2022 Abdul Rashid Sahib Vs …. Petitioner / 2nd. For Petitioner : Mr.Sharath Chandran For Respondent : Mr.G.Vinodh Kumar ORDER
by Sekar Reporter · Published June 3, 2022
Justice anitha sumanth There was nothing that prevented the assessing officer to have called for objections, assigning a time limit to the assessee to file the same, and disposed the objections expeditiously. The procedure set out in the case of GKN Drive shafts (India) Ltd (supra) nowhere envisages modification/expansion of the statutory limitations under the Act. 28. In light of the detailed discussion as above as well as the legal position that has been settled in several judgments discussed in the preceding paragraphs, impugned notice under Section 148 dated 12.12.2019, order dated 23.07.2021 and reference to TPO on 24.11.2020 stand vitiated by non-issue of notice under Section 143(2) of the Act and the same are quashed. 29. These Writ Petitions are allowed. No costs. Connected Miscellaneous Petitions are closed. 16.11.2022 Index : Yes Speaking Order sl To 1.Deputy Commissioner of Income-tax, International Taxation Circle-1(1), BSNL Building, 4th Floor, No.16, Greams Road, Chennai-600 006. 2.Deputy Commissioner of Income-tax, Transfer Pricing Officer -1(1), BSNL Building, 5th Floor, No.16, Greams Road, Chennai-600 006. DR.ANITA SUMANTH, J. sl W.P.Nos.22661 & 22667 of 2021 and WMP.Nos.23902, 23903, 23904, 23907, 23908, 23909 & 23910 of 2021 & WMP.Nos.730, 731, 732 & 733 of 2022
by Sekar Reporter · Published February 9, 2023