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TMI Blog2021 (5) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund of the entire amount to its bank account. 3. The brief facts are that the petitioner suffered an order of assessment under Section 144 of the Act on 28.12.2019. The order of assessment, passed to the best of the Assessing Officer's judgment, would indicate that no return of income was filed by the petitioner for Assessment Year (AY) 2017-18 leading to notice under Section 142(1) bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le penalty. The order of assessment, records total non-co-operation on the part of the petitioner during the assessment proceedings. 5. The petitioner has admittedly challenged the same by way of first appeal, which is pending disposal. No application for stay has been placed before this Court though the affidavit filed in support of the Writ Petition mentions the stay application filed before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, at this juncture, can only be permitted to seek appropriate interim protection from the appellate/administrative authorities, pending appeal. 7. At request of learned counsel for the petitioner, there is a direction issued to the National Faceless Appeals Centre/R1 to dispose the petitioner's appeal within a period of twelve (12) weeks from today after hearing the petitioner and in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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