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TMI Blog2023 (11) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 156 of the Act as well as the notices issued for initiation of penalty proceedings under Section 274 r.w.s. 270A, 271AA, 271G 271BA - revenue, says that he has received instructions to the effect that the impugned assessment order can be treated as a draft assessment order, with an opportunity being given to the writ petitioner to file objections within the statutory period i.e., 30 days - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Puneet Singhal, Jr. Standing Counsels, Ms Mahima Garg and Ms Deepika Goyal, Advs. RAJIV SHAKDHER, J. (ORAL): 1. This writ petition seeks to challenge the assessment order dated 20.04.2021 passed by the Assessing Officer (AO) under Section 143(3) read with Sections 144C(1) and 144B of the Income Tax Act, 1961 [in short, Act ]. This order concerns Assessment Year (AY) 2017-18. 2. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO. 5. Mr Gaurav Gupta, learned senior standing counsel, who appears on behalf of respondent/revenue, says that he has received instructions to the effect that the impugned assessment order can be treated as a draft assessment order, with an opportunity being given to the writ petitioner to file objections within the statutory period i.e., 30 days. 6. Mr. Vohra says that he has also secur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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