2021 (5) TMI 1062

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....Ankul Goyal, Advocates. For the Respondent : Mr. Zoheb Hossain, Senior Standing ORDER 1. With, the consent of counsel for the parties, the writ petition and pending application is taken up for hearing and final disposal. On the previous date, i.e., 26.04.2021, we had recorded the following: "1. Mr. Deepak Chopra, who appears on behalf of the petitioner, says that the impugned ord....

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.... [See: page 60 of the paper book]: "..Assessed under section 143(3) r.w.s. 144(0) of the I.T.Act, 1961. Interest u/s 234A, 2348, 2340 and 234D of the Income Tax Act 1961, as applicable, levied as per the computation mentioned in the income tax computation form which is deemed to be part of this order. Demand notice and challan/refund issued accordingly. Penalty proceedings u/s. 270A are i....

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....ce notice, contends that for the moment, he does not have instructions in the matter. He, however, says that the timeline for passing the draft assessment order, as of now, expires on 30.06.2021. 8. In the aforesaid circumstances, issue notice, both in the writ petition and the interlocutory application. 9. Mr. Hossain accepts service on behalf of the respondent/revenue. ....

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....withdrawn. 3. On the other hand, Mr. Deepak Chopra, who appears for the petitioner, says that while he is agreeable to the suggestion made by Mr. Hossain, the petitioner should be given, as provided under the statute, 30 days to file its objections with the Dispute Resolution Panel (DRP). 4. Having heard counsel for the parties, the writ petition is disposed of with the following directions:....