2022 (5) TMI 300

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....l and Mr. Anshul Mittal, Advocates. Respondents Through: Mr. Sunil Aggarwal, Advocate with Mr. Tushar Gupta, Advocate J U D G M E N T MANMOHAN, J (Oral) 1. Present writ petition has been filed challenging the assessment order dated 30th March, 2022 passed by National Faceless Assessment Center, Delhi under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to....

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.... Show Cause Notice dated 29th March, 2022 and the Assessment Order dated 30th March, 2022 mention that Principal Commissioner, Shillong, despite having no jurisdiction, had accorded approval. 5. Mr. Sunil Aggarwal, learned counsel for the respondent-revenue fairly admits that there are errors apparent on the face of the record. He, on instructions, states that the matter be remanded back to the A....