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2021 (6) TMI 820 - DELHI HIGH COURTValidity of Draft assessment order passed without issuance of a show cause notice u/s 144B - HELD THAT:- As noted the impugned draft assessment order has been issued under Section 143(3) and Section 144C of the Act. This assessment order concerns the assessment year (AY) 2017-2018. Besides this, the petitioner has also assailed the Standing Order No. 1439(E), dated 31.03.2021, issued by the Central Government, which amended the Standing Order No. 3297(E), dated 25.09.2020, issued by the Central Government in exercise of its powers under Section 250(6C) of the Act. Issue notice. Mr. Abhishek Maratha accepts service on behalf of the respondents/revenue.
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