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TMI Blog2021 (8) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... ption but to proceed with the matter. However, the respondents are given liberty to seek variation/modification of the order in the event facts have been suppressed from this Court or facts have been mis-stated by the petitioner. Having perused the paperbook, this Court finds that the Assessment Order has been passed in violation of mandatory procedure prescribed under Section 144C of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Mr. Mukesh Butani, Mr. Shankey Agrawal and Mr. Karan Dhanuka, Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate with Ms. Easha Kadiyan, Advocate. JUDGMENT MANMOHAN, J: (Oral) The petition has been heard by way of video conferencing. CM Appl. 24646/2021 (for exemption) Allowed, subject to just exceptions. Accordingly, present application stands dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 6th April 2021 i.e., within the prescribed thirty-day time period from the date of the Draft Assessment Order as per Section 144C(2) of the Act. He states that the impugned Assessment Order is in blatant violation of the mandatory procedure prescribed in Section 144C of the Act. He emphasises that Respondent No. 1 acted in undue haste in passing the Final Assessment Order on 15th May 2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iberty to seek variation/modification of the order in the event facts have been suppressed from this Court or facts have been mis-stated by the petitioner. 4. Having perused the paperbook, this Court finds that the Assessment Order has been passed in violation of mandatory procedure prescribed under Section 144C of the Act as well as the aforementioned CBDT Circular inasmuch as without waiting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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