M/S.Harita Housing Constructions Limited v. Additional / Joint / Deputy / Asst. Commissioner
W.M.P.No.23765 of 2021 in W.P.No.22541 of 2021 M.SUNDAR.J.
Captioned 'Writ Miscellaneous Petition' [WMP] has been filed with a prayer to dispense with production of original re-assessment order dated 30.09.2021 made by the first respondent. To be noted, this order bears reference ITBA/AST/S/147/202122/10360544 36(1), which pertains to Assessment Year 2013-14 and it shall be referred to as 'impugned order'. A perusal of the impugned order brings to light that it has inter alia been made under Section 144B of 'The Incometax Act, 1961 (43 of 1961)' ['IT Act' for the sake of clarity] and therefore this is part of Faceless assessment scheme .
2. In above scenario, a photocopy/ print out of the impugned order (downloaded from the website) has been filed as part of the case file.
Owing to the above narrative, captioned WMP is ordered as prayed for.
22.10.2021 (2/2) gpa https://www.mhc.tn.gov.in/judis/