2021 (6) TMI 430

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..... h Mr. Aniket D. Agrawal, Ms. Manisha Sharma, Advs. Respondents Through: Mr. Sanjay Kumar, Sr. Standing Counsel for the revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 18134/2021 1. Allowed, subject to just exceptions. CM APPL. 18135/2021 2. The prayer made in the captioned application is to grant exemption from filing the requisite court-f .....

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..... ioner to 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, i.e., 30.04.2021. 4. Issue notice. Mr. Sanjay Kumar accepts service on behalf of the respondents/revenue. 5. Mr. Kumar says that in view of the directions that we propose to pass, he does not wish to file a reply, and that he wi .....

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..... ssued under Section 270A of the Act, of even date, shall stand set aside. 6.4. Liberty is, however, given to the respondents/revenue to pass a fresh assessment order, albeit, after adhering to the statutory requirements, inter alia, contained in Section 144B of the Act. 7. The writ petition is disposed of in the aforesaid terms. Consequently, pending application stands closed. The case papers sh .....

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