2021 (8) TMI 1425

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....espondent : Mr. Ruchir Bhatia, Sr. Standing Counsel. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the impugned assessment order dated 21st April 2021 passed by Respondent No. 1 under Section 143(3) read with 144B of the Income-tax Act, 1961 (for short 'the Act'). 3. Mr. Manuj Sabharwal, learned c....

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....d counsel for the petitioner relies on the circular issued by the CBDT dated 31st March, 2021, which is appended at pages 103-107 of the paper book to establish that the provisions of Section 144B of the Act would apply to even those proceedings, which were pending, on 1st April 2021 and hence would be applicable to the Petitioner's assessment as well. 7. Having heard learned counsel for the part....

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....p;   xxxx                       xxxx xxxx                       xxxx                   &....

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