2023 (11) TMI 764

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....titioner Through: Mr Aditya Vohra, Adv. For the Respondent Through: Mr Gaurav Gupta, Sr. Standing Counsel with Mr Shivendra Singh, Mr Puneet Singhal, Jr. Standing Counsels, Ms Mahima Garg and Ms Deepika Goyal, Advs. RAJIV SHAKDHER, J. (ORAL): 1. This writ petition seeks to challenge the assessment order dated 20.04.2021 passed by the Assessing Officer (AO) under Section 143(3) read with S....

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.... recourse to this approach, the statutory remedy of filing objections with the Dispute Resolution Panel (DRP) was emasculated by the AO. 5. Mr Gaurav Gupta, learned senior standing counsel, who appears on behalf of respondent/revenue, says that he has received instructions to the effect that the impugned assessment order can be treated as a draft assessment order, with an opportunity being give....