Case Law Details
Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court)
Petitioner, claimed that there has been a breach of principles of natural justice. 2.1. According to him the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. It is the petitioner’s claim that the respondent, in breach of its own timeline, passed an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, (in short ‘the Act’) concerning assessment year (AY) 2018-2019 on 22.04.2021 at 14:11 hours. The assessment order was passed before the time prescribed for filing the reply. Prima facie, it appears that there has been a breach of principles of natural justice. HC stays Impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act till further orders.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Allowed, subject to just exceptions.
2. Mr. Ajay Vohra, learned senior counsel, who appears on behalf of the petitioner, says that there has been a breach of principles of natural justice. 2.1. According to Mr. Vohra, the show cause notice-cum-draft assessment
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I have relied this judgement in the Case of Pradip Kumar Saha Vs. Union of India & ors., MAT 1245 of 2021 , Division bench Hon’ble Calcutta High Court.