2021 (2) TMI 287
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....i, Adv. Respondent Through: Mr. Kunal Sharma, Ms. Zehra Khan & Mr. Shubhendu Bhattacharyya, Advs. O R D E R 1. The petition impugns the assessment order dated 6th December, 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 th....
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....an irregularity, with the direction being issued to treat the order, even if not nomenclatured as a draft order, to be treated as a draft order with further 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 irr....