2021 (7) TMI 1298

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....ate. Respondents Through: Ms. Vibhooti Malhotra, Advocate. JUDGMENT MANMOHAN, J: (Oral) CM APPL. 20376/2021 (exemption) 1. Allowed, subject to all just exceptions. 2. Accordingly, the application stands disposed of. W.P.(C) 6484/2021 & CM APPL. 20375/2021 3. Present petition has been heard by way of video conferencing. 4. Present writ petition has been filed challenging the final assessme....

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.... by 04th June 2021. 6. He emphasises that since the office of Petitioner was closed due to lockdown in Delhi, therefore, objections to the draft order could not be filed within thirty days (30 days) of receipt of the draft order, i.e. by 04th June, 2021 and were filed on 21st June, 2021. 7. He points out that the CBDT by Circular No.12 of 2021 and Notification No.74/2021 dated 25th June 2021 pro....

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....5th June 2021, passed the impugned assessment order dated 30th June 2021 under section 143(3) read with sections 144C(3) and 144B of the Act and thereby, assessed the total income at Rs. 450,02,37,902/- and raised a demand of Rs. 56,76,09,018/- vide demand notice issued under section 156 of the Act. 10. He contends that since the objections to draft assessment order dated 05th May 2021 were filed....