RAMTECH CONSULTING Vs. NATIONAL E-ASSESSMENT CENTRE

JUDGEMENT

(1.) The hearing has been conducted through video conferencing.

(2.) Present writ petition has been filed challenging the draft assessment order dated 25th March, 2021 passed under Section 143(3) read with Sections 144C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and also the consequential assessment order dated 24th May, 2021 passed under Section 143(3) r/w Section 144C(3) read with Section 144B of the Act by the respondent for the assessment year 2017-18.

(3.) Learned counsel for the petitioner states that the impugned draft assessment order dated 25th March, 2021 has been passed without issuance of a show cause notice, as mandated by Section 143(3A)/144B of the Act.