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Madras High CourtWMP/23645/2021disposed of

Shree Vasavi Jwellery v. The Assistant Commissioner Of Income Tax

2021-10-25Honourable Mr Justice M. Sundar2 pages

W.M.P.No.23645 of 2021 in W.P.No.22396 of 2021 W.M.P.No.23645 of 2021 in W.P.No.22396 of 2021 M.SUNDAR, J Captioned 'writ miscellaneous petition' ['WMP'] has been filed with a prayer to dispense with production of original of 'order dated 17.09.2021 bearing reference DIN ITBA/AST/S/147/2021-22/1035669325(1)' [hereinafter 'impugned order' for the sake of convenience and clarity] being assessment order made under Section 147 read with Section 144B of 'The Income-tax Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity].

2. A perusal of the impugned order reveals that it is inter alia under Section 144B of IT Act, which is captioned as 'Faceless Assessment'. As it is part of Faceless Assessment, the impugned order has been downloaded from the official website, print out has been taken and a hard copy of the same has been placed before this Court.

M.SUNDAR, J 1/2 https://www.mhc.tn.gov.in/judis/

W.M.P.No.23645 of 2021 in W.P.No.22396 of 2021 mk

3. The above is good enough reason to support dispense with prayer. Therefore, captioned WMP is ordered as prayed for. 25.10.2021 (1/2) nsa/mk W.M.P.No.23645 of 2021 in W.P.No.22396 of 2021 2/2 https://www.mhc.tn.gov.in/judis/