2021 (6) TMI 433

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....1 2. The prayer made in the captioned application is to grant exemption from filing sworn/notarised and/or affirmed affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/notarised and/or affirmed affidavits, within three days from the resumption of the normal and usual work pattern by this court. W.P.(C) 5849/2021 & CM No.18315/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order and consequential actions] 3. Issue notice. Mr. Ajit Sharma accepts service on behalf of the respondent/revenue. 4. Mr. Sharma says that since an issue concerning the jurisdiction of the Assess....

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....er Section 144(B)(2) of the Act. 8.2 Mr. Vohra, thus, submits that the impugned assessment order, being without jurisdiction, is non-est in the eyes of law. 8.3 Mr. Vohra fairly informs us that an appeal against the impugned assessment order was filed by the petitioner with the Commissioner of Income Tax (Appeals) [in short 'CIT(A)'] on 29.05.2021, albeit, having regard to the fact that at that juncture, the period of limitation was expiring on 31.05.2021. It is, however, contended by Mr. Vohra that since the Assessing Officer lacked the jurisdiction to pass the impugned assessment order, the writ petition is maintainable, despite an appeal having been filed by the petitioner. [See Kiran Singh vs. Chaman Paswan^1, (1955) 1 SCR 117] ....

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....(a) eliminating the interface between the Assessing Officer and the assessee in the course of proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based assessment with dynamic jurisdiction. (3B) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (3A), by notification in the Official Gazette, direct that any of the provisions of this Act relating to assessment of total income or loss shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall....