Court :
Delhi High Court
Brief :
The instant writ petition is directed against the assessment order dated 22.04.2021, passed by respondent no. 1, under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short “the Act”). The impugned assessment order concerns the assessment year (in short „AY‟) 2017-2018. Furthermore, the petitioner also seeks setting aside of the notice of demand of even date, i.e., 22.04.2021, issued under Section 156 of the Act, as well as the notice of the same date issued for initiation of penalty proceedings under Section 274 read with Section 270A and 271 AAC (1) of the Act.
Citation :
W.P.(C) 5234/2021
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