TMI Blog2021 (2) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... gi, Adv. Respondent Through: Mr. Kunal Sharma, Ms. Zehra Khan & Mr. Shubhendu Bhattacharyya, Advs. O R D E R 1. The petition impugns the assessment order dated 6th December, 2019 for the assessment year 2016-17 as well as the corrigendum dated 29th December, 2019 thereto. 2. The petition was entertained and notice of the petition issued. 3. The counsel for the petitioner has today contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an irregularity, with the direction being issued to treat the order, even if not nomenclatured as a draft order, to be treated as a draft order with further proceedings following with respect thereto, the counsel for petitioner contends that the view taken in Headstrong Services India Pvt. Ltd. supra, as also in other judgments of other High Courts, is that the same is an illegality and not an ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee to, immediately on receipt of the corrigendum, prefer the objections to the Dispute Resolution Panel (DRP). 8. The counsel for the petitioner states that the order was also followed by the demand notice and the penalty notice. 9. We have also posted W.P.(C) No.688/2019 and other connected petitions entailing inter alia similar issue, on 8th February, 2021. 10. We also request t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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