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TMI Blog2021 (8) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been issued u/s 142(1) of the Act and not under Section 144B of the Act. Consequently, the statutory mandate as enshrined in Section 144B of the Act has not been complied with in the present instance. This Court also takes judicial notice of the fact that between 19th April, 2021 and 27th April, 2021 there was a complete lockdown in the city of Delhi. Accordingly, this Court is of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough: Mr. Zoheb Hossain Sr. Standing Counsel and Mr. Vipul Agrawal, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the assessment order dated 27th April, 2021 passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act ) on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the Petitioner, passed the impugned assessment order under Section 143(3) dated 27th April 2021 wherein it was wrongfully stated that the Petitioner had not filed a reply and hence had agreed to the additions made by the revenue. 5. Issue Notice. Mr. Vipul Agrawal, Advocate accepts notice on behalf of Revenue. 6. He states that as the adjournment application had been filed after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril, 2021 there was a complete lockdown in the city of Delhi. Accordingly, this Court is of the view that Petitioner has not been given an adequate and meaningful opportunity to respond to the draft assessment order cum show cause notice dated 20th April, 2021 and there has been a violation of principles of natural justice. 9. Consequently, the impugned Assessment Order dated 27th April, 2021 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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