2021 (9) TMI 714

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....er: Mr.Subash Agarwal & Mr.Aneesh Mittal, Adv. Respondents: Mr.Ajit Sharma, Sr. Standing Counsel with Mr.Anant Ram Mishra, Adv. ORDER MANMOHAN, J. (Oral) 1. Present writ petition has been filed challenging the Assessment Order, Demand Notice and Notice for Penalty dated 23rd April 2021 passed by the respondents under Section 143(3) read with Section 144B, Section 156 and Section 274 re....

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....medy by filing an appeal. 5. Having heard learned counsel for the parties, this Court is of the view that once the assessment has been done by the respondent No. 1-National Faceless Assessment Centre, Delhi, it has to be in accordance with the statutory procedure prescribed for assessment by the said Authority and cannot be in accordance with the procedure prescribed under the earlier regime. ....

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....erving a notice calling upon him to show cause as to why the proposed variation should not be made; or xxx xxx xxx (9) Notwithstanding anything contained 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 ....