DIGVIJAY JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Present application has been filed on behalf of Petitioner seeking an interim order quashing the alleged non-jurisdictional and time barred notices and summons issued by the Respondents.

(2.) Learned counsel for the petitioner states that the proceedings against petitioner no.1 under Sec. 153A of the Income Tax Act, 1961 [the Act] admittedly became time barred on 30/9/2021. In support of her contention, she relies upon the statement made by learned counsel for the respondents on 9/4/2021 before this Court.

(3.) Learned counsel for the petitioner further states that even though proceedings are now time barred, yet the Respondents have issued notice dtd. 4/1/2022 in respect of proceedings under Sec. 153A of the Act requiring the Petitioner to give submissions. She states that Petitioner no.1 filed its statement in response to the notice dtd. 4/1/2022 and intimated the Respondents that the proceedings were barred by limitation. She, however, states that despite the intimation the Respondents continued issuing summons to the Petitioner, requiring attendance before the Respondents.