2021 (6) TMI 15

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....s. Respondent Through: Ms. Vibhooti Malhotra, Sr. Standing Counsel. [Court hearing convened via video-conferencing on account of COVID-19] RAJIV SHAKDHER, J.: (ORAL) CM APPL. 17023/2021 1. Allowed, subject to just exceptions. CM APPL. 17024/2021 2. The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit. The c....

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....penalty proceedings issued under Section 274 read with Section 270A of the Act. 4. To be noted, the impugned assessment order concerns Assessment Year (AY) 2018-2019. 5. The principal grievance of the petitioner is that, the impugned assessment order was passed without issuance of a show cause notice-cum draft-assessment order. 6. Issue notice. 7. Ms. Vibhooti Malhotra, accepts notice on behal....

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....lly, the petitioner had declared its income as Rs. 87,55,390/-; which was revised to Rs. 73,59,500/-. 11. Via the impugned assessment order dated 07.04.2021, an addition of Rs. 13,95,890/-, has been made to the declared income of the petitioner. 12. To our minds, since there was a variation in the declared income, the respondent was required to issue a show cause notice-cum-draft assessment orde....