2021 (6) TMI 430

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..... he view that the prayers made in the petition have to be allowed. It is ordered accordingly. The impugned assessment order dated 30.04.2021, as also the notice of demand issued under Section 156 of the Act, and notice for initiation of penalty proceedings issued under Section 270A of the Act, of even date, shall stand set aside. Liberty is, however, given to the respondents/revenue to pass a fr .....

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..... tition. The captioned application is disposed of, with a direction to the petitioner, to file the duly sworn/notarised/affirmed affidavits and deposit the requisite court-fee, within three days of the resumption of the normal and usual work pattern by this court. W.P.(C) 5783/2021 CM APPL. 18133/2021[Application filed on behalf of the petitioner seeking stay on the operation of the impugned .....

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..... ilable with the court. 6. Thus, with the consent of the learned counsel for the parties, the petition is taken up for final hearing and disposal. 6.1. The principal grievance articulated on behalf of the petitioner is that the impugned assessment order dated 30.04.2021 was passed without issuance of a show cause notice-cum-draft assessment order; which is a mandatory requirement under Sectio .....

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