2021 (4) TMI 1234

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....cate 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. 15355/2021 2. Mr. Ajay Vohra, learned Senior Couns....

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....ns 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 that although the time was short, the petitioner furnishe....

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....s 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-affidavit, in this behalf, will be relevant. This is especially so, as M....