2003), informed the petitioner that the returns filed by it for the period 2016- 17 and 2017-18, under the Act of 1956, were selected for audit assessment under Section 9(2) of the Act of 1956 read with the provisions of Section 36 of the Act of 2003 and accordingly, required it to appear in-person or through an authorized agent and produce evidence or have it produced in support of the returns. Further, the petitioner was required to produce or caused to be produced, accounts, registers, invoices and other documents which it is required to maintain and furnish the required declaration and certificates in terms of the provisions of the Act of 1956.

The petitioner, on receipt of the said notice from the Superintendent of Taxes, Unit-D, Guwahati, i.e., the respondent no. 3 herein, submitted a representation dated 19.04.2023 to the said authority and therein, contended that under the provisions of Section 39 of the Act of 2003, no assessment is permissible after expiry of 5 years from the end of the year to which the assessment relates. It was contended that the 5 year period of limitation for the assessment made for the years 2016-2017 and 2017-18 had already expired on 31.03.2022 and