2021 (6) TMI 335

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....Petitioner Through: Ms. Kavita Jha with Mr. Vaibhav Kulkarni, Advocates. Respondents Through: Mr. Ruchir Bhatia, Senior Standing Counsel for Revenue. [Court hearing convened via video-conferencing on account of COVID-19] RAJIV SHAKDHER, J. (ORAL): 1. On the previous date, i.e., 18.05.2021, we have recorded the following: - "3. Via this writ petition, a challenge is laid to the....

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....order dated 15.04.2021 and notice of demand as well as the notice for initiating penalty proceedings. 7. Interim order will continue to operate till further orders of the court." 2. It is to be noted that counter-affidavit has not been filed on behalf of the respondent/revenue. Therefore, the assertions made in the petition, which are supported by an affidavit, have to be accepted. ....

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....15.04.2021, issued under Section 143(3), read with Sections 143(3A) and 143(3B) of the Act, along with accompanying notice of demand, issued under Section 156 of the Act and notice for initiation of penalty proceedings, issued under Section 270A of the Act. 6. It is ordered accordingly. The writ petition and pending application stand disposed of. 7. At this stage, Mr. Bhatia says that the li....