2021 (5) TMI 991

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.... P.C. 1. Heard learned counsel for the parties. 2. Learned counsel for Petitioner submits that there appears to be glitches in the operation of the Faceless Assessment Scheme. He submits that one such instance, is the present petition where by show cause notice dated 20^th April 2021, a draft assessment order had been issued to Petitioner requiring to show cause as to why the assessment sho....

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....e Respondents submits that the matter is appearing for the first time and seeks time to take instructions in the matter and to file affidavit-in-reply. 5. Having regard to the aforesaid, we pass the following order: ORDER i) Pending hearing and final disposal of the Petition, the operation of the assessment order passed under Section 143 (3) read with Section 144B of the Act dated 2....