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2021 (11) TMI 822

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....meer Dalal for Petitioner Mr. Arvind Pinto for Respondents - Revenue ORDER P.C. : 1 Petitioner is impugning the assessment order dated 13th May 2021 on the ground that respondents have not issued the mandatory draft assessment order as required under Section 144B(1)(xvi)(b) of the Income Tax Act, 1961 (the said Act). 2 In the affidavit in reply filed by one Jayshree Thakur affirmed ....