2021 (10) TMI 1275

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.... : None. [Through Video Conference] In this matter, petitioner has challenged the impugned assessment order dated 30th July, 2021 under Section 143(3) read with Section 144C(3), 144B of the Income Tax Act relating to Assessment Year 2017-2018 on the ground that the same is arbitrary, illegal and wrongful exercise of jurisdiction. Facts in brief in this case according to the petitioner is that t....

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....ion which is mandatory provision apart from the circular of the Board CBDT which is binding upon the Assessing Officer being a sub-ordinate authority under Section 19 of the Income Tax Act, the impugned order is bad in law. Learned advocate for the petitioner in support of his contention, has relied on an unreported judgment of the Hon'ble Delhi High Court dated 14th July, 2021 in the case of S.R....