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2021 (5) TMI 990 - HC - Income TaxWaiver of demand notice - glitches in the operation of the Faceless Assessment Scheme as submitted by petitioner - request for hearing or the detailed reply rejected - SCN as why the assessment should not be completed as per the draft assessment order - Petitioner responded to the same and sought opportunity of hearing and requested for adjournment in order to respond to the draft assessment order due to lock-down - despite that order of assessment notice of demand has been raised - HELD THAT - 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; - Stand over to 21/06/2021.
Issues: Glitches in E-assessment Scheme, Draft assessment order, Opportunity of hearing, Lock-down impact, Stay of impugned order and Notice of Demand
In this judgment by the Bombay High Court, the main issue revolves around the glitches in the operation of the E-assessment Scheme. The Petitioner had received a draft assessment order under this scheme on 23rd April, 2021, and was required to show cause as to why the assessment should not be completed as per the draft order. The Petitioner responded to this notice and requested an opportunity of hearing, citing difficulties due to the lockdown. Despite this, an order of assessment and a notice of demand amounting to ?18,39,23,430 were issued. The Petitioner sought a stay on the impugned order and the Notice of Demand. The court, considering the submissions made by the Petitioner's counsel, granted an ad-interim order staying the effect, implementation, and operation of the impugned order and the Notice of Demand until the next hearing date. The prayer clause of the order specifically directed that no coercive steps should be taken against the Petitioner in pursuit of the impugned order or the Notice of Demand. The matter was adjourned to 21st June 2021 for further proceedings.
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