TMI Blog2022 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... octogenarian aged about 80 years. The petitioner had suffered personal bereavement on account of death of her Power Holder who was taking care of the petitioner's requirements as the petitioner is a NRI. Considering the fact that the impugned order has been passed without issuance of a show cause notice and mandatory draft assessment order, the impugned order passed by the first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rishnan, Senior Standing Counsel ORDER The petitioner has challenged the impugned assessment order dated 31.05.2021 on the ground that the aforesaid order was not preceded with the issuance of a show cause notice and draft assessment order as is contemplated under Section 144B of the Income Tax Act, 1961 which came into effect from 01.04.2021. 2.The learned counsel for the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, there is no merits in this Writ Petition. 4.Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. Perused the affidavit filed in support of the Writ Petition and also the typed set of documents. 5.The petitioner is an octogenarian aged about 80 years. The petitioner had suffered personal bereavement on account of death of her Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of this order. The petitioner shall give appropriate reply within a period of 30 days thereafter. The first respondent shall pass the final order preferably before the expiry of 60 days from the date of receipt of a copy of this order. The respondents are directed to suitably direct the administrator of the Web Portal to facilitate the petitioner to file reply and to attend personal hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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