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2021 (5) TMI 990 - HC - Income TaxWaiver of demand notice - glitches in the operation of the Faceless Assessment Scheme as submitted by petitioner - request for hearing or the detailed reply rejected - SCN as why the assessment should not be completed as per the draft assessment order - Petitioner responded to the same and sought opportunity of hearing and requested for adjournment in order to respond to the draft assessment order due to lock-down - despite that order of assessment notice of demand has been raised - HELD THAT:- Ad-interim order in terms of prayer clause (b) is granted till the next date, which reads thus :- “b. pending the hearing and fnal disposal of the present Petition, this Hon’ble Court be pleased to stay the effect, implementation and operation of the impugned order and the Notice of Demand (Exhibits: “A” and “B” hereto) and this Hon’ble Court be further pleased to direct that no coercive steps be taken against the Petitioner in pursuance of the impugned order and/or the Notice of Demand;” - Stand over to 21/06/2021.
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