Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)

Shell India Markets Private Limited Vs DCIT (Bombay High Court) Bombay High Court held that this court order doesn’t contain any ‘finding’ or ‘direction’ as contemplated by provisions of section 153(6) and consequently no order of assessment could be passed in view of bar of limitation in section 153(1) of the Income Tax Act. Facts- The present Petition, filed under Article 226 of the Constitution of India, 1950, prays for orders to quash and set aside (i) the impugned notice dated 17th July 2025 issued u/s. 143(2) of the Income Tax Act, 1961, (ii) a notice dated 26thAugust 2025 iss...