2019 (8) TMI 625

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.... Neeraj Jain & Mr. Aditya Vohra, Advocates        Respondent Through: Mr. Zoheb Hossain, Advocate O R D E R 1. The short question that arises for consideration is a question that has been answered numerous times by this Court in several judgments and yet keeps cropping up every now and then. 2. The question is whether without passing the draft order under ....

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....pass a draft assessment order, would violate Section 144C (1) of the Act result. This is not a curable defect in terms of Section 292B of the Act as held by this Court in its decision dated 17th July, 2015 in ITA No. 275/2015 (Pr. Commissioner of Income Tax, Delhi-2, New Delhi v. Citi Financial Consumer Finance India Pvt. Ltd.)" 4. Mr. Ajay Vohra, learned senior counsel for the Petitioner infor....

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.... 6. The Court notes that in the said order some sort of a via-media to have the matter straightway proceed to the stage of Dispute Resolution Panel was offered by the Department and it appears that counsel for the Petitioner too on instructions accepted the above offer in Court. 7. The Court is unable to accept the submission of the Petitioners that the aforementioned order dated 5th February, ....