2021 (9) TMI 1184

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....Zoheb Hossain, Sr. Standing Counsel with Mr.Vipul Agarwal & Mr.Parth Semwal, Jr. 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 under Section 143(3) read with section 144B and also the impugned notice of demand issued under Section 156 of the Income Ta....

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....however, candidly admits that proof of service of the said documents upon the petitioner is not available with the Assessing Officer. 4. 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 a final assessment order. The relevant portions of Section 144B(1)(xvi)(b) as well as Section 144B(9....

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....he cases referred to in sub_section (2) [other than the cases transferred under subsection (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." 5. Since in the present case the averment that no show cause notice as well as draft assessment order has been issued, has not been shown to be fals....