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Judgment
Mr. S. S. Mohapatra, learned Senior Standing Counsel for the Income Tax Department enters appearance for the Opposite Parties 1 to 3 and files his appearance memo in Court today, which is taken on record.
Mr. Ray, learned counsel for the Petitioner relying on the decision in Assistant Commissioner of Income-Tax v. Greater Noida Industrial Development Authority, (2015) 379 ITR 14 (Allahabad) points out that there was no mandatory notice under Section 143(2) of the Income Tax Act, 1961 preceding the assessment by the National Faceless e-Assessment Centre on 21st April, 2021 and, therefore, the assessment order itself is bad in law.
Issue notice.
Mr. Mohapatra, learned Senior Standing Counsel for the Income Tax Department accepts notice for the Opposite Parties 1 to 3 and he states that he will file a reply within four weeks. Let required number of copies of the memo of writ petition be served on him within three working days.
Rejoinder to the reply to be filed by the Opposite Parties, if any, be filed before the next date.
List on 19th January, 2022.
I.A. No.15120 of 2021
Till then, no coercive action shall be taken against the Petitioner pursuant to the impugned assessment order.
An urgent certified copy of this order be issued as per rules..
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