9911796707
TMI Blog2021 (10) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... gust, 2021 and it is the case of the petitioner that without allowing the aforesaid period of expiry as per the circular of the CBDT the respondent Assessing Officer should not have passed the impugned assessment order - HELD THAT:- Respondents is not in a position to defend and justify the action of the respondents of passing the impugned assessment order in disregard to the aforesaid circular of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : None. [Through Video Conference] In this matter, petitioner has challenged the impugned assessment order dated 30th July, 2021 under Section 143(3) read with Section 144C(3), 144B of the Income Tax Act relating to Assessment Year 2017-2018 on the ground that the same is arbitrary, illegal and wrongful exercise of jurisdiction. Facts in brief in this case according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the DRP on such objection which is mandatory provision apart from the circular of the Board CBDT which is binding upon the Assessing Officer being a sub-ordinate authority under Section 19 of the Income Tax Act, the impugned order is bad in law. Learned advocate for the petitioner in support of his contention, has relied on an unreported judgment of the Hon ble Delhi High Court dated 14th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition being WPA No.13778 of 2021 is disposed of by setting aside the impugned assessment order dated 30th July, 2021 and all subsequent actions or steps on the basis of such assessment. The respondent Assessing Officer shall proceed with the relevant assessment proceeding in question after getting the direction from the DRP in accordance with law. The writ petition being WPA No.13778 of 2021 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
