2021 (8) TMI 914

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....r.Ved Jain & Ms.Richa Mishra, Advs. 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 Sect....

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....of number of matters on the same issue, the request 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 ord....

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....ed in any other provision of this Act, assessment made under sub-section (3) of 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 n....