Draft Assessment order and show cause notice were issued during lockdown which petitioner could not comply due to lockdown . National Assessment Centre completed the assessment on 23-5 -2021 during lockdown itself . Assessee filed writ before High Court . High Court passed an interim order admitting the writ petition and stayed the assessment order . (AY. 2018 -19 ) (WP No. 5846/2021 dt. 4-6 -2021 .
Ketan Ribbons Pvt Ltd v. Faceless Assessment Centre (Delhi) (HC) www.itatonline .org
S. 143 (3)): Assessment – Faceless assessment – Natural Justice – Order passed during lockdown – Non compliance of notice – High Court by passing interim order stayed the assessment order. [ S. 144 , Art . 226 ]