TaxTMI 
TaxTMI 
2021 (8) TMI 1343
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....vin 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 order, notice of demand and notice of penalty d....
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....ng 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 Section 144B (9) are reproduced hereinbelow: - "144B.....
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.... xxxx xxxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment ord....
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....bsp; xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under....