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TMI Blog2021 (5) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Board desires that in all cases under scrutiny, where the Assessing Officer proposes to make additions or disallowances, the assessee would be given a fair opportunity to explain his position on the proposed additions/disallowances in accordance with the principle of natural justice. In this regard, the AO shall issue an appropriate show-cause notice duly indicating the reasons for the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner: Mr. Kapil Goel, Advocate Respondent: Mr. Ruchir Bhatia, Advocate And Mr. Ajit Sharma, Sr. Standing Counsel. ORDER CM APPL. Nos. 15586-87/2021 1. Allowed, subject to the applicant/petitioner curing the deficiencies referred to in the captioned applications within 15 days from today. W.P.(C) 5087/2021 and CM APPL. No.15585/2021 [Application filed on behalf of the petitioner seeking stay on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be noted, the assessment order impugned by the petitioner-assessee is dated 30.03.2021. 3.2. In support of his plea, that no show-cause notice was issued to the petitioner-assessee, Mr. Goel relies upon the screenshot of the petitioner-assessee s assessment proceedings on the e-portal, which is extracted in paragraph 4.1 on page 18 of the paper book. 3.3. Furthermore, to buttress this very plea, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed additions/disallowances, due consideration shall be given to the submissions made by the assessee in response to the show-cause notice. [Emphasis is ours] 4. Accordingly, issue notice. 5. Mr. Ruchir Bhatia, who appears on behalf of Mr. Ajit Sharma, learned senior standing counsel for the revenue, accepts service on behalf of the respondent. We are told that, due to personal difficulty, Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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