2026 (5) TMI 1146

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....etitioner Through: Mr. Nischay Kantoor, Ms. Vandana Kothari, Advs. For the Respondents Through: Mr. Puneet Rai, SSC. ORDER 1. By way of present writ petition, petitioner prays thus: "A. Issue a writ of and/or order and or directions in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction quashing the intimations dated 13.04.2023 and 24....

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....Year (AY) 2017-18, the Assessing Officer (AO) proposed to make certain transfer pricing addition, for which a draft assessment order came to be passed on 30.03.2021. 3. The petitioner filed its objections before Dispute Resolution Professional (DRP) on 29.04.2021, which came to be disposed of on 24.09.2021 (signed on 08.10.2021). 4. Learned counsel for the petitioner submitted that consequen....

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.... 7. Having apprised the Court about these facts, learned counsel submitted that not only did the demand keep getting reflected on the ITBA portal but the respondent has also wrongly adjusted an amount of Rs. 26,86,087/- from the petitioner's due refund of A.Ys. 2008-09 and 2020- 21. 8. Learned counsel argued that in absence of an assessment order, no valid and legal demand can stand. He adde....

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....ore, there cannot be a question of the same being served upon the assessee. 12. We hold that sans service of an assessment order and demand notice, rather in absence of an assessment order, no legally enforceable demand can exist and subsist. 13. The writ petition is, therefore, allowed and intimations dated 13.04.2023 and 24.01.2024 (Annexures P-13 and P-15 respectively) are declared illega....