AdvertisementRNS Infrastructure Limited Vs DCIT (Karnataka High Court) The batch of writ petitions challenged Show Cause Notices issued for the Assessment Years 2006-07 to 2012-13, Assessment Orders dated 03.02.2017 for the Assessment Years 2006-07 to 2012-13, and Penalty Notices issued under Section 274 read with Section 271(1)(c) of the Income-tax Act, 1961. The assessment proceedings arose after proceedings before the Settlement Commission. Following a search conducted under Section 132 on 16.02.2012, the petitioner filed returns on 24.01.2014 and an application before the Settlement Commission in Form ...