Court directs petitioner to file affidavits, pay fees within 3 days, sets aside assessment order. The court directed the petitioner to file necessary affidavits and pay court fees within three days. The assessment order, notice of demand, and penalty ...
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Court directs petitioner to file affidavits, pay fees within 3 days, sets aside assessment order.
The court directed the petitioner to file necessary affidavits and pay court fees within three days. The assessment order, notice of demand, and penalty proceedings were challenged. The absence of a show cause notice-cum-draft assessment order led to setting aside of the assessment order, notice of demand, and penalty proceedings. The respondents were given liberty to issue a fresh assessment order complying with statutory requirements. The writ petition was disposed of in favor of the petitioner, with the case papers consigned to the record.
Issues: 1. Exemption from filing court-fee and affidavits 2. Challenge against assessment order, notice of demand, and penalty proceedings 3. Lack of show cause notice-cum-draft assessment order
Analysis: 1. The court addressed an application seeking exemption from filing court-fee and affidavits. The application was disposed of with a direction for the petitioner to file the necessary affidavits and pay the court-fee within three days of the court's normal work resumption.
2. The writ petition challenged the assessment order dated 30.04.2021 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the assessment year 2018-19. Additionally, the petitioner contested the notice of demand under Section 156 of the Act and the notice for penalty proceedings under Section 270A issued on the same date.
3. The court issued notice to the respondents/revenue and proceeded with the hearing. The petitioner's main contention was the absence of a show cause notice-cum-draft assessment order, a mandatory requirement under Section 144B of the Act. As this fact was undisputed, the court allowed the petition, setting aside the assessment order, notice of demand, and penalty proceedings. The respondents were granted liberty to issue a fresh assessment order while complying with statutory requirements, including Section 144B of the Act.
Overall, the court disposed of the writ petition in favor of the petitioner, closing the pending application and consigning the case papers to the record.
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