2022 (3) TMI 1560

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the proceedings held by the Assessing Officer on 16.04.2021 were recorded. In case, the proceedings were recorded, Mr Singh will place either a transcript of the same or the record of the proceedings in digital mode before us, on the next date of hearing. A copy of the transcript/digital recording will be provided to the counsel for the petitioner/assessee as well. At the request of the counsel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd notice for initiation of penalty proceedings under Section 274 read with Section 270A of the Act, of even date. 2. A perusal of the impugned assessment order dated 21.04.2021 discloses that a hearing was granted to the petitioner/assessee on 16.04.2021, albeit, via video-conferencing mechanism. 2.1. However, Ms Kavita Jha, who appears on behalf of the petitioner/assessee, on instructions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X