2021 (8) TMI 1262

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....a, Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate with Ms. Easha Kadiyan, Advocate. JUDGMENT MANMOHAN, J: (Oral) The petition has been heard by way of video conferencing. CM Appl. 24646/2021 (for exemption) Allowed, subject to just exceptions. Accordingly, present application stands disposed of. W.P.(C) 7936/2021 & CM APPLs. 24645-646/2021 1. Present writ petition has been ....

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.... Assessment Order as per Section 144C(2) of the Act.  He states that the impugned Assessment Order is in blatant violation of the mandatory procedure prescribed in Section 144C of the Act.  He emphasises that Respondent No. 1 acted in undue haste in passing the Final Assessment Order on 15th May 2021, even though the Ministry of Finance [through Central Board of Direct Taxes (CBDT)], vid....

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....d from this Court or facts have been mis-stated by the petitioner. 4. Having perused the paperbook, this Court finds that the Assessment Order has been passed in violation of mandatory procedure prescribed under Section 144C of the Act as well as the aforementioned CBDT Circular inasmuch as without waiting for the decision of the DRP, Respondent No. 1 has passed the final Assessment Order. 5. Ke....