2021 (5) TMI 1060

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....I. Mr. Sunil Agarwal, Sr. Standing Counsel for O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17231/2021 1. Allowed, subject to just exceptions. W.P.(C) 5559/2021 and CM APPL. 17230/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the assessment order dated 30.03.2021] 2. The challenge in this writ petition has b....

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....he issues raised in the instant writ petition have arisen in other writ petitions as well which are pending consideration before this Court. By way of an illustration, our attention has been drawn to the order dated 13.05.2021, passed in W.P.(C.) 5294/2021, titled Deepak Talwar v. UOI & Ors. 4. Apart from anything else, Mr. Sinha says that the provisions of 2015 Act would not apply qua the petiti....

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.... show-cause notice ought to have been issued within thirty days of the end of the financial year ('FY') 2016-2017, i.e., by 30.04.2017. It is pointed out that the show-cause notice in this case was issued on 17.10.2017. For this purpose, our attention has been drawn to Annexure 'P/18', appended on pages 630 of the paper book (i.e., CBDT guidelines), and Annexure 'P/4', appended on page 184 of the ....

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....ioner claims that these aspects were in the knowledge of the respondents/revenue, and for this purpose, he, inter alia, relies upon his reply dated 22.07.2014 served on the respondents/revenue. 5. Mr. Sunil Agarwal, on the other hand, says that, since the petitioner has already taken recourse to the statutory remedy, the present writ petition cannot be entertained. 6. Having considered the matte....