2021 (6) TMI 430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner Through: Mr. Rohit Jain with Mr. Aniket D. Agrawal, Ms. Manisha Sharma, Advs. Respondents Through: Mr. Sanjay Kumar, Sr. Standing Counsel for the revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 18134/2021 1. Allowed, subject to just exceptions. CM APPL. 18135/2021 2. The prayer made in the captioned application is to gr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3.1 Besides this, challenge is also laid by the petitioner to the notice of demand, issued under Section 156 of the Act, and notice for initiation of penalty proceedings, issued under Section 270A of the Act, of even date, i.e., 30.04.2021. 4. Issue notice. Mr. Sanjay Kumar accepts service on behalf of the respondents/revenue. 5. Mr. Kumar says that in view of the directions that we propose ....