Suresh Kumar Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court)
In this case, the Petitioner has contended that there are a lot of glitches in the operation of the E-assessment Scheme. Pursuant to the said Scheme, by show-cause notice dated 23rd April 2021, a draft assessment order had been issued to Petitioner requiring Petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. Petitioner had responded to the same on 23rd/24th April 2021 and sought an opportunity of hearing and requested for adjournment in order to respond to the draft assessment order due to lock-down. However, despite that order of assessment and notice of demand for Rs.18,39,23,430/- has been raised. The Honourable High Court has stayed the effect, implementation and operation of the impugned assessment order and notice of demand till the date of the next hearing on 21.6.2021.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Issue notice to Respondents, returnable on 21st June, 2021. Mr. Walve, learned counsel waives notice for all the Respondents.
2. Learned counsel for the Petitioner submits that there are lot of glitches in the operation of the E-assessment Scheme. Pursuant to the said Scheme, by show-cause notice dated 23rd April, 2021, a draft assessment order had been issued to Petitioner requiring Petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. Petitioner had responded to the same on 23rd/24th April, 2021 and sought opportunity of hearing and requested for adjournment in order to respond to the draft assessment order due to lock-down. However, despite that order of assessment (Exhibit-A) and notice of demand for Rs.18,39,23,430/- (Exhibit-B) has been raised.
3. Having regard to the aforesaid, ad-interim order in terms of prayer clause (b) is granted till the next date, which reads thus :-
“b. pending the hearing and fnal disposal of the present Petition, this Hon’ble Court be pleased to stay the effect, implementation and operation of the impugned order and the Notice of Demand (Exhibits: “A” and “B” hereto) and this Hon’ble Court be further pleased to direct that no coercive steps be taken against the Petitioner in pursuance of the impugned order and/or the Notice of Demand;”
4. Stand over to 21/06/2021
