9911796707
TMI Blog2023 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... oor, Advocates. For the Respondents Through: Mr Abhishek Maratha, Sr. Standing Counsel. O R D E R RAJIV SHAKDHER, J (ORAL): CM APPL. 4589/2023 1. Allowed, subject to just exceptions. W.P.(C) 1203/2023 & CM APPL. 4588/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. This writ petition concerns Assessment Year (AY) 2021-2022. 3. The petitioner has laid challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Assisted Scrutiny Selection (CASS) for carrying out the assessment in accordance with the scheme framed under Section 144B of the Income Tax Act, 1961 [in short 'the Act']. 9. Accordingly, on 28.06.2022, a notice under Section 143(2) of the Act was issued. 10. This was followed by notices issued under Section 142(1) of the Act. It appears, that three notices were issued under the said provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected]." 13. It is also the petitioner's stand, that since no response was received qua its email dated 14.12.2022, it made a request on 16.12.2022 to the concerned jurisdictional AO via e-mail address to the following URL-"[email protected]","[email protected]" and [email protected]. This exercise, it appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause N.1.3 of the Standard Operating Procedure (SOP) for Assessment Unit (AU) dated 03.08.2022; which required a minimum timeframe of seven days to be given to the noticee i.e., the petitioner. 14.1 It is directed accordingly. The impugned notices and order are quashed. 14.2 Liberty is, however, given to the AO to carry out a de novo exercise, albeit, as per law. 14.3 To be noted, the said SOP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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