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TMI Blog2021 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... s to add, if a show cause notice-cum-draft assessment order is served on the petitioner, an opportunity would be given to the petitioner to file its response/objections to the same. Is a variation proposed in the income of the petitioner, an opportunity of personal hearing will also be accorded. In sum, the procedure prescribed u/s 144B will have to be followed by the respondent/revenue. Writ petition is disposed of in the aforesaid terms. - W.P.(C) 6662/2021 - - - Dated:- 19-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Arvind Kumar, Advocate. Respondent Through: Mr. Ruchir Bhatia, Advocate. J U D G M E N T MANMOHAN, J: (Oral) CM APPL. 20993/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhatia states that no prior notice or service of draft assessment order was required as all the documents were already on record. 10. Since the present case primarily pertains to interpretation and effect of Section143(3D),the same is reproduced hereinbelow :- (3D) Nothing contained in sub-section (3A) and subsection (3B) shall apply to the assessment made under subsection 144, as the case may be, on or after the 1st day of April, 2021. 11. Keeping in view the mandatory language of Section 143(3D) of the Act, this Court is of the view that after 01st April, 2021, the assessment orders could have been passed in consonance with Section 144 B of the Act alone. 12. In any event, this issue is no longer res integra as a Coordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings, if any, to the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or xxx xxx xxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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