RNS INFRASTRUCTURE LIMITED vs. INCOME TAX SETTLEMENT COMMISSIONER
In the result, writ petitions are allowed
WP/46275/2016HC Karnataka07 Dec 2016
Bench: The Hon’Ble Mr. Justice L. Narayana Swamy Writ Petition Nos.46275-46289 Of 2016 (T-It)
Section 132Section 139Section 153ASection 156Section 245Section 245DSection 245D(4)Section 271(1)(C)
4) of the Act has not been passed within the time
period specified in Section 245D(4A) of the Act, the proceedings
shall abate on the specified date. Respondent No.1 having not
passed its order on or before the due date, could not have
passed an order determining the total income for various years
and deciding to impose penalty under