MAHINDRA LOGISTICS LIMITED Vs. NATIONAL E-ASSESSMENT CENTRE

JUDGEMENT

(1.) Petitioner is impugning an assessment order dtd. 22/4/2021 passed under Sec. 143(3) read with Sec. 144B of the Income Tax Act, 1961 (the Act) on various grounds. Petitioner has also challenged the constitutional validity of clause (xii) of sub-sec. 7 of Sec. 144B of the Act.

(2.) Mr. Jain, at the outset, made a statement that petitioner is not challenging the constitutional validity.

(3.) Though on 25/5/2021 the Court had directed affidavit in reply, if any, to be filed within four weeks, till date no reply has been filed. We will, therefore, proceed on the basis that the averments contained in the petition are not controverted.