2021 (9) TMI 1236

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....ed Jain with Ms. Richa Mishra, Advocates. Respondents Through Mr. Sanjay Kumar with Ms. Esha Kadian, Advocates. MANMOHAN, J. (Oral) 1. Present writ petition has been filed challenging the impugned draft assessment order dated 29th August 2021 passed by the Respondents under Section 144C(1) of the Income Tax Act, 1961 [hereinafter referred to as the 'Act'] as well as the show cause notice ....

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....ts written objections to the proposed variation and if required, request for a personal hearing. The contention of counsel for the Petitioner is that the Respondents, without waiting for the expiry of the time period to file a reply to the show cause notice, passed the impugned draft assessment order under Section 144C of the Act on 29th August 2021 i.e. five days prior to the due date of filing t....

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.... 144C(1) of the Act has been passed five days prior to the last date for filing of the reply/objections to the Show Cause notice by the petitioner. Consequently, the draft assessment order dated 29th August, 2021 passed by respondent under Section 144C(1) of the Act is hereby quashed. Further, this Court directs that the Petitioner shall file its reply/objections to the Show Cause Notice dated 27t....