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2021 (9) TMI 1488 - BOMBAY HIGH COURTPenalty notices issued u/s 270 A and 271 AAC (1) - Respondent did not comply with the mandatory requirement prescribed u/s 144 B (1) (xvi) (b) - HELD THAT:- Admittedly, there has been a variation prejudicial to the interest of assessee. In the affidavit in reply to the Petition, at paragraph 7, it is stated “I say that the communication of the Draft assessment order to the assessee, however, is currently not being reflected in the case history visible to the Jurisdiction Assessing Officer.” Revenue stated that he has subsequently received instructions that the draft assessment order was not communicated to the assessee. Therefore, we have no option but to set aside the impugned assessment order, the consequential notice of demand and penalty notices as the order, as provided under Sub section (9) of Section 144 B is non est. Concerned officer may take such further steps as advised in accordance with law. Petition disposed of. Respondent is handing over a cheque to Mr. Dalal in compliance with the order dated 23rd August, 2020. Statement is accepted.
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