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TMI Blog2022 (5) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... cession as well as the fact that the facts and figures mentioned in the impugned order do not pertain to the petitioner, the present matter is allowed and the impugned Assessment Order as well as demand notice dated 30th March, 2022 are quashed. If the law permits the respondent-revenue to take further steps in the matter, it shall be at liberty to do so. Needless to state that if and when such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he future. - W.P.(C) 6415/2022 & CM APPL. 19427/2022 - - - Dated:- 4-5-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner Through: Dr. Rakesh Gupta, Advocate with Mr. Somil Agarwal and Mr. Anshul Mittal, Advocates. Respondents Through: Mr. Sunil Aggarwal, Advocate with Mr. Tushar Gupta, Advocate J U D G M E N T MANMOHAN, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by the petitioner. He also states that the demand raised vide demand notice dated 30 th March, 2022 of Rs.2,32,08,308/- is patently incorrect and has no nexus with the addition made. 4. He further states that the petitioner is assessed at Delhi whereas the Show Cause Notice dated 29th March, 2022 and the Assessment Order dated 30 th March, 2022 mention that Principal Commissioner, Shil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law. 8. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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