Case Law Details
Case Name : K L Trading Corporation Vs National E-Assessment Centre Delhi (Delhi High Court)
Appeal Number : W.P.(C) 4774/2021
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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K L Trading Corporation Vs. National E-Assessment Centre Delhi (Delhi High Court)
Since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation under Faceless Assessment Scheme 2019.
Given the foregoing, we are of the view, that at least, at this stage, the petitioner has been able to set up a prima facie case for issuance of notice and grant of an interim order.
The operation of the assessment order dated 31.03.2021 (Annexure P-1) shall remain stayed till the next date of hearing.
FULL TEXT OF THE JUDGMENT/ORDER of DELHI HIGH COURT
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Author Bio
Good Case. Likey to affect thousnads of tax payers.