2021 (10) TMI 285

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....e lone writ petitioner is before this Virtual Court. Learned counsel submits that an Assessment Order made under Section 143(3) read with section 144B of 'The Income-tax Act, 1961 (43 of 1961)' ['IT Act' for the sake of convenience and clarity] has been called in question in the captioned writ petition. 3. Learned counsel went on to submit that a 'show-cause notice dated 23.07.2021' ('SCN' for the sake of brevity) was noticed in the portal by the writ petitioner on 02.08.2021 and the writ petitioner immediately opted for 'seek adjournment' facility. Learned counsel has also followed it up with a letter dated 02.08.2021, scanned reproduction of the letter and a screen shot of the 'seek adjournme....

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.... (v) ........ (a) ...... (b) ...... (c) ....... (vi) ........ (vii)........ (viii)....... (ix) ........ (x) ......... (xi) ......... (xii) ......... (xiii)......... (xiv)......... (xv) ......... (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to- (a) ......... (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon....

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....unity to show cause qua variation has not been given to the writ petitioner though SCN has been issued. b) As a sequitur to the previous directive, it is made clear that no opinion or view on the merits of the matter is expressed in this order. c) The writ petitioner shall send its objections/ explanation as expeditiously as possible and in any event within a fortnight from today i.e., by 20.09.2021. d) The assessment shall thereafter be completed as expeditiously as the business of the respondent would permit and in any event within six weeks therefrom i.e., by 01.11.2021. Captioned writ petition is disposed of with the above directives. Consequently, connected writ miscellaneous petitions are disposed of as c....

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....ruary 2021 ; xv) Submission dated 26 February 2021; xvi) Notice dated 17th March 2021; xvii) Submission dated 22 March 2021; xvill) Notice dated 23 March 2021; xix) Submission dated 29 March 2021; xxx) Show-cause notice dated 23.07.20210 A We refer to your above notice dated 23 July 2021, wherein your good self has requested to show cause as to why the assessment should not be completed as per draft assessment order issued on 23 July 2021. In this regard, we wish to inform your goodself that, due to partial lockdown imposed in State of Tamil Nedu the Company is operated with limited number of employees, and we are in the process of collating necessary information/ documents relating to t....