2021 (4) TMI 1234

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....r Through: Mr. Ajay Vohra, Sr. Advocate with Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advocate. Respondent Through: Mr. Deepak Anand, Sr. Standing Counsel with Mr. Vipul Agarwal, Jr. Standing Counsel. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPLs. 15356-57/2021 1. Allowed, subject to just exceptions. W.P.(C) 5012/2021 and CM APPL. 1535....

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....o force only on 01.07.2015 and that, under the provisions of the 2015 Act, it could only be triggered qua an income which concerned assessment year 2016-2017. 2.4 Furthermore, Mr. Vohra says that there has been a breach of principles of natural justice, inasmuch as documents, which have been relied upon by the assessing officer, were furnished to the petitioner only on 15.03.2021. It is stated ....

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....ternate remedy available to him. 3.2 Furthermore, in support of his pleas, Mr. Anand has referred to various provisions of the 2015 Act to demonstrate that jurisdiction qua the petitioner has been correctly assumed by the assessing officer. 4. Having heard the learned counsel for the parties for some time, according to us, the matter would require consideration. 4.1. Revenue's counter....