HC stays assessment order passed without passing a draft assessment order

Sams Facilities Management Private Limited Vs National Faceless Assessment Centre & Anr. (Delhi High Court) 1. Allowed, subject to just exceptions. W.P.(C) 5185/2021 & CM APPL. No.15916/2021 [Application filed on behalf of the petitioner seeking a stay on the impugned order dated 21.04.2021] 2. The claim of the petitioner is that the impugned assessment order dated 21.04.2021 has been passed, without adherence to the statutory provisions contained in clauses (xiv) to (xvi) of Section 144B(1), and 144B(9) of the Income Tax Act, 1961 (in short “the Act”). 3. The petitioner claims tha...