Shanti Prime Publication Pvt. Ltd.
Sec. 143 of Income Tax Act, 1961 — Assessment — Writ petition is filed challenging the notice dated 31st March, 2019 and orders dated 21st November, 2019 and 27th December, 2019 passed by the respondent on the ground that no notice was ever served upon the legal heirs within time and thus the proceedings are barred by limitation. Delhi High Court held that:- Time granted to the respondent to file a counter-affidavit/ reply-affidavit within a week. Meanwhile, operation of the impugned notice and orders is stayed. 54 ITCD 077 (DEL)