2021 (4) TMI 1379

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..... 019 framed by the revenue, the provisions of the Scheme have not been adhered to - as argued since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation. HELD THAT:- A perusal of the impugned assessment order dated 31.03.2021 shows that the petitioner had declared its incom .....

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..... re P-1) shall remain stayed till the next date of hearing. List the matter on 21.05.2021. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Ruchesh Sinha, Adv. Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.14724/2021 .....

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..... s, Mr. Sinha says that, since there was a variation made to the declared income of the petitioner qua the assessment year 2018-2019, a show-cause notice should have been issued, before finalizing the variation. 3. A perusal of the impugned assessment order dated 31.03.2021 shows that the petitioner had declared its income, as ₹ 2,00,76,180/-, which, while framing the impugned assessment orde .....

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