MS Lokesh Construction vs Income Tax: Delhi High Court Ruling

Quick Summary

This Delhi High Court case, MS Lokesh Construction P. Ltd. vs The Assistant Commissioner of Income Tax, concerns a challenge to an assessment order dated 07.04.2021. The petitioner argued that the order was invalid as it was issued without a prior show cause notice-cum-draft assessment order. The court issued notice and, with the consent of both parties, took up the writ petition for final disposal.

Court :
Delhi High Court

Brief :
The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit. The captioned application is disposed of with a direction to the petitioner to place on record the duly sworn/notarised/affirmed affidavit and to deposit the requisite court-fee, within three days of the resumption of the normal and usual work pattern by this court.

Citation :
W.P.(C) 5491/2021

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