TMI Blog2021 (6) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Section 270A of the Act - principal grievance of the petitioner that the impugned assessment order was passed without issuance of a show cause notice-cum draft-assessment order - HELD THAT:- Since there was a variation in the declared income, the respondent was required to issue a show cause notice-cum-draft assessment order, in consonance with the provisions of Section 144B of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/notarised/affirmed affidavit and to deposit the requisite court-fee, within three days of the resumption of the normal and usual work pattern by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order was passed without issuance of a show cause notice-cum draft-assessment order. 6. Issue notice. 7. Ms. Vibhooti Malhotra, accepts notice on behalf of the respondent/revenue. 7.1 Ms. Malhotra says that, in view of the directions that we propose to pass, she does not wish to file a reply and will argue the matter based on the record, presently, available with the Court. 7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared income of the petitioner. 12. To our minds, since there was a variation in the declared income, the respondent was required to issue a show cause notice-cum-draft assessment order, in consonance with the provisions of Section 144B of the Act and the Faceless Assessment Scheme, 2019. [See: Judgement dated 27.05.2021, passed in W.P. (C) No. 5552/2021, titled YCD Industries vs. National ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
