2022 (10) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate along with Mr. Rohit Jain and Mr. Himanshu Aggarwal, Advocates. Respondents Through : Mr. A. Renganath, Advocate for Mr. Ajit Sharma, Senior Standing Counsel for Revenue. J U D G M E N T MANMEET PRITAM SINGH ARORA, J (ORAL): 1. The present writ petition has been filed challenging the assessment order dated 30th April, 2021 and the consequential notices issued under Section 156 and Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions in the matter to the effect that the impugned orders may be set aside and the matter may be remanded to the Assessing Officer ('AO') for determining the matter afresh. 5. For framing assessment under Section 143(3) of the Act, in terms of Section 144B(1)(xvi)(b) of the Act (as it stood prior to the amendment brought into effect by the Finance Act, 2022), the National Faceless Assessment Cent....