2021 (10) TMI 919

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....H COURT - HC (Judgement / Order / Decisions)<br>Dated:- 13-10-2021<br>WRIT PETITION NO. 1623 OF 2021 - -<br>Income Tax<br>K.R. SHRIRAM & AMIT B. BORKAR, JJ Ms Radha Halbe i/b Mr. Devendra H. Jain for Petitioner Mr. Suresh Kumar for Respondents &nbsp; ORAL JUDGMENT : 1. Since pleadings are completed, we decided to dispose this petition at the admission stage itself by consent of the pa....

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....n of income on 13th February 2019 declaring total income at Rs,2,29,11,790/-. Petitioner's case was selected for complete scrutiny under the CASS and accordingly notice under Section 143(2) of the Act was issued on 10th August 2017. Thereafter, a notice dated 10th December 2020 was issued under Section 143(1) of the Act, to which petitioner submitted a detailed reply dated 11th February 2021. Resp....

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....egarding the same and also explain why this amount should not be treated as bogus. Petitioner submitted its reply on 20th March 2021 in four parts giving details. Thereafter, petitioner received a notice dated 29th March 2021 calling upon petitioner to show cause why assessment should not be completed as per the draft assessment order. 5. We have perused the said notice dated 29th March 2021 wi....

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....ny draft assessment order as required under Section 144B of the Act. No reply has been filed to the petition but Mr. Suresh Kumar submitted that even notice dated 19th February 2021 states "why the assessment should not be completed as per the draft assessment order" and, therefore, the requirements of Section 144B has been complied with. We do not agree with Mr. Suresh Kumar because the notice da....