Court grants exemption from filing documents, challenges assessment order, issues stay, addresses Standing Order challenge.

The court allowed the petitioner's application for exemption from filing certain documents, subject to conditions. The validity of the draft assessment order was challenged by the petitioner, leading to notice being issued to the respondents. The court directed the filing of a counter-affidavit and scheduled a hearing, ordering a stay on the assessment order until further proceedings. The challenge to the Central Government's Standing Order was also addressed in the judgment.

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Issues:
1. Exemption from filing typed/certified copies of annexures, attested affidavits, and court fee.
2. Validity of draft assessment order dated 21.04.2021 under Section 144B of the Income Tax Act, 1961.
3. Challenge to Standing Order No. 1439(E) dated 31.03.2021 issued by the Central Government.

Analysis:

Issue 1: Exemption from filing documents
The petitioner sought exemption from filing typed/certified copies of annexures, attested affidavits, and court fee. The court allowed the application, subject to the petitioner filing duly attested affidavits and depositing the required court fee within three days from the resumption of normal court operations.

Issue 2: Validity of draft assessment order
The petitioner challenged the draft assessment order dated 21.04.2021, claiming it was issued without a show cause notice as required by Section 144B of the Income Tax Act, 1961. The order was issued under Sections 143(3) and 144C for the assessment year 2017-2018. The petitioner also contested Standing Order No. 1439(E) issued by the Central Government, which amended a previous order under Section 250(6C) of the Act.

The court issued notice to the respondents, and the Senior Standing Counsel accepted service on behalf of the revenue. A counter-affidavit was directed to be filed within four weeks, with a provision for a rejoinder before the next hearing scheduled for 31.08.2021. Additionally, the court ordered a stay on the operation of the impugned draft assessment order dated 21.04.2021 until further proceedings.

This detailed analysis covers the issues raised in the judgment, addressing the exemption application, the validity of the draft assessment order, and the challenge to the Central Government's Standing Order. The court's directions and timelines for filing affidavits and the subsequent hearing have been outlined, along with the stay granted on the assessment order pending further proceedings.

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