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    <title>2021 (6) TMI 430 - DELHI HIGH COURT</title>
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    <description>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.</description>
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