2022 (2) TMI 1034

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..... d counsel relies on the judgment passed by the High Court of Delhi and this Court in writ petition No.6047/2021 M/s Devgiri Exports Vs. The Income Tax Officer as also the judgment passed by Supreme Court in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai, reported in 1998 (8) SCC to submit that the assessment done under Section 144-B of Income Tax, 1961 can be examined by the High Court .....

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..... required to approve the request for personal hearing is mandatory form, as the word "may" as to mean "shall" for the said purpose. Issue notice of the writ petition as well as stay application, returnable by 18.10.2021. Additionally, notices may be served through e-mail also. In the meanwhile, the effect and operation of the assessment order dated 17.04.2021 shall remain stayed. List this case .....

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