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of all the subsequent proceedings initiated against the petitioner
pursuant to the above notice.
2. Apart from contending that the impugned notice is beyond the
period of limitation prescribed under Section 153(2) of the Act, it was
also the case of the petitioner that the petitioner has not been served
with the assessment order dated 12.12.2019 purportedly passed by the
Assessing Officer against the petitioner under Section 143(3) read
with Section 147 of the Act.
Source: Indian Kanoon