TMI Blog2021 (2) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsels for some time but the counsel for the petitioner is unable to satisfy, under which provision the income tax return can be deemed to be accepted, for the reason of the mistake in non labelling the assessment order as a draft. Though it is contended that the Assessing Officer becomes functus officio but we would prefer to hear further. In the present case, the Assessing Officer, immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cember, 2019 for the assessment year 2016-17 as well as the corrigendum dated 29th December, 2019 thereto. 2. The petition was entertained and notice of the petition issued. 3. The counsel for the petitioner has today contended that the matter is squarely covered by The Pr. Commissioner of Income Tax-4 Vs. Headstrong Services India Pvt. Ltd MANU/DE/2300/2020 (DB). 4. We have heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings following with respect thereto, the counsel for petitioner contends that the view taken in Headstrong Services India Pvt. Ltd. supra, as also in other judgments of other High Courts, is that the same is an illegality and not an irregularity and thus the return submitted by the assessee stands accepted, with it being not open to the department to raise any further objections with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner states that the order was also followed by the demand notice and the penalty notice. 9. We have also posted W.P.(C) No.688/2019 and other connected petitions entailing inter alia similar issue, on 8th February, 2021. 10. We also request the presence of Mr. Zoheb Hossain and Mr. Ragvendra Singh, Advocates on behalf of the department for consideration of the said issue. 11. Lis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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