On writ the court stayed the operation of the order passed under section 143(3) read with section 144B and the consequential notices of demand issued under section 156 and for initiation of penalty proceedings under section 274 read with section 270A on the grounds that the Department did not inform whether steps under sub-clause (h) of section 144B(7)(xii) had been taken.(AY.2018-19)
Lemon Tree Hotels Limited v. National Faceless Asst. Centre (2021) 437 ITR 111 (Delhi) (HC)
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment order and subsequent notices were stayed. [S. 143 (3), 144B(7), 156, 270A, 274, Art. 226]