Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 962 - DELHI HIGH COURTValidity of assessment order - faceless assessment - Violation of provisions of Section 144B - initiating penalty proceedings under Section 270A and 271AAC(1) - HELD THAT:- Petitioner is correct in submitting that Section 144B of the Act has been violated and the assessment proceeding has been completed in the present case in violation of the principles of natural justice. Consequently, the impugned assessment order dated 11th June, 2021 issued u/s 143(3) read with Section 144B of the Act along with accompanying notice of demand issued u/s 156 of the Act as well as notice for initiating penalty proceedings issued under Section 270A and 271AAC(I)of the Act are set aside - the respondents/revenue is given liberty to pass a fresh assessment order in accordance with law. The petitioner is also given liberty to challenge any action of the respondents/revenue in accordance with law, in the event it is aggrieved by the same.
|