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TMI Blog2021 (6) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, which are supported by an affidavit, have to be accepted. Revenue, says that the record presently placed before the Court would show that although no show cause notice-cum-draft assessment order was issued, several opportunities were granted by the respondents/revenue, to the petitioner, before the said date, to explain its case.This stand of the respondents/revenue is contrary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates. Respondents Through: Mr. Ruchir Bhatia, Senior Standing Counsel for Revenue. [Court hearing convened via video-conferencing on account of COVID-19] RAJIV SHAKDHER, J. (ORAL): 1. On the previous date, i.e., 18.05.2021, we have recorded the following: - 3. Via this writ petition, a challenge is laid to the assessment order dated 15.04.2021 and consequential orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty proceedings. 7. Interim order will continue to operate till further orders of the court. 2. It is to be noted that counter-affidavit has not been filed on behalf of the respondent/revenue. Therefore, the assertions made in the petition, which are supported by an affidavit, have to be accepted. 3. Mr. Ruchir Bhatia, senior standing counsel appearing on behalf of the respondent/r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, along with accompanying notice of demand, issued under Section 156 of the Act and notice for initiation of penalty proceedings, issued under Section 270A of the Act. 6. It is ordered accordingly. The writ petition and pending application stand disposed of. 7. At this stage, Mr. Bhatia says that the liberty should be given, to the concerned officer, to pass a fresh assessment order. To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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