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2020 (8) TMI 920 - ITAT DELHIAdmission of additional ground of appeal - Violation of provision of section 144C - whether Assessing Officer erred on facts and in law in directly passing final assessment order in the garb of issuing draft assessment order and raising a demand vide notice issued u/s 156 and initiating penalty proceedings vide notice issued u/s 274 r.w.s 271 - HELD THAT:- It would be pertinent to mention here that on identical set of facts the Tribunal in the case of Perfetti Van Melle (India) (P) Ltd. [2020 (8) TMI 273 - ITAT DELHI] has decided the issue in favour of the assessee and against the Revenue. Thus we have no hesitation to hold that the proceedings culminated on 07.12.2018 when the demand notice was issued and served upon the assessee along with the penalty notice u/s 274 of the Act and therefore all the subsequent proceedings and orders become non est. The additional ground is accordingly allowed.
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