2021 (8) TMI 1343

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....an And Hon'ble Mr. Justice Navin Chawla For the Petitioner : Mr. Prakash Kumar, Advocate & Ms. Rashmi Singh, Advocates. For the Respondent : Mr. Zoheb Hossain, Sr. Standing Counsel for the Department. ORDER MANMOHAN, J. (Oral) 1. The petition has been heard by way of video conferencing. MANMOHAN, J. (Oral) 2. Present writ petition has been filed challenging the Assessment ord....

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....n given ample opportunities and time for furnishing the requisite details and making submissions and hence there was no violation of principles of natural justice. 5. This Court is of the view that Section 144B (7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order. The relevant portion of Section 144B (7) and Sect....

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....nbsp;     xxxx                            xxxx                            xxxx (vii) in a case where ....

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....bsp;              xxxx                            xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under....