2021 (8) TMI 914

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.... Respondents: Mr.Udit Sharma, Adv. on behalf of Ms.Vibhooti Malhotra, Sr. Standing Counsel. ORDER MANMOHAN, J. (Oral) The petition has been heard by way of video conferencing. 1. Present writ petition has been filed challenging the impugned assessment order, notice of demand, show cause notice for imposition of penalty under Section 274 read with Section 271AAC(1) and penalty under Section 2....

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....equest for adjournment is declined. However, the respondent is given liberty to seek variation/modification of the order in the event facts have been suppressed from this Court or misstated in the petition. 5. This Court is of the view that Section 144B(1)(xvi)(b) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order. T....

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....section 143 or under section 144 in the cases referred to in sub_section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." 6. Since in the present case no prior show cause notice as well as draft assessment order have been issued, the....