2021 (9) TMI 1488

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..... n the affidavit in reply to the Petition, at paragraph 7, it is stated I say that the communication of the Draft assessment order to the assessee, however, is currently not being reflected in the case history visible to the Jurisdiction Assessing Officer. Revenue stated that he has subsequently received instructions that the draft assessment order was not communicated to the assessee. Therefo .....

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..... ) read with Section 144 B of the Income Tax Act, 1961( the said Act ) by Respondent No.1 as well as the notice of demand dated 18th May 2021 issued under Section 156 of the Act and penalty notices dated 18th May 2021 issued under Section 270 A and 271 AAC (1) of the Act on the ground that Respondent did not comply with the mandatory requirement prescribed under Section 144 B (1) (xvi) (b). Section .....

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..... ot be made; or (c) . 2. Admittedly, there has been a variation prejudicial to the interest of assessee. In the affidavit in reply to the Petition, at paragraph 7, it is stated I say that the communication of the Draft assessment order to the assessee, however, is currently not being reflected in the case history visible to the Jurisdiction Assessing Officer. 3. Mr. Sharma the co .....

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