Delhi HC to examine Applicability of Section 144B to proceedings pending on 01.04.2021

SAMS Facilities Management Private Limited Vs National Faceless Assessment Centre & Anr (Delhi High Court) The petitioner claims that the impugned assessment order was passed without passing a draft assessment order and the variation made in the declared income was carried out without issuance of a show cause notice. In other words, the contention is that the impugned assessment order, having been passed in violation of the aforesaid provisions of the Act, is non est in law. Mr. Ruchir Bhatia, who appears on behalf of respondents, has, broadly, made two submissions. Firstly, that Section 1...