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2021 (5) TMI 1024 - DELHI HIGH COURTValidity of assessment u/s 143(3) r.w.s.144B - Penalty proceedings u/s 274 read with Section 270A and 271 AAC (1) - petitioner claims that there has been a breach of the principles of natural justice. It is the petitioner’s case that the objections filed on 22.04.2021 were not taken into account by respondent no. 1 before passing the impugned assessment order - HELD THAT:- Without getting into the tenability of the objections on merits, in our view, the best course forward would be to set aside the impugned assessment order dated 22.04.2021, and have respondent no.1 pass a fresh assessment order after taking into account the objections filed qua the show cause notice dated 19.04.2021 on behalf of the petitioner. It is ordered accordingly. The impugned assessment order is set aside. The respondent no. 1 will issue a notice via e-mail to the petitioner, and grant a personal hearing to the authorised representative of the petitioner, before proceeding to pass a fresh assessment order. Needless to add, respondent no. 1 will consider the objections dated 22.04.2021, filed qua the show-case notice dated 19.04.2021.
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