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Showing contexts for: backdate backdating in Delcure Lifesciences Limited vs National Faceless Assessment Centre & ... on 17 November, 2021Matching Fragments
Learned counsel for the petitioner contends that the Respondent No. 1 backdated the assessment order dated 28th September, 2021 to show the date of issuance as 16th March, 2021 i.e. the date of issuance of the demand notice and the penalty notice. He also emphasises that the digital signature on the order shows that the same has been signed by one Mr. Vishesh Prakash on 28th September, 2021.
He states that the assessment order has been backdated and issued with an intent to revive the two notices and the computation sheet issued on 16th March, 2021 which were void ab initio having been issued without the existence of a valid assessment order which is the pre-requisite for issuing/preparing a computation sheet, a notice under Section 156 as well as for initiating penalty notice under Section 274 of the Act.
He points out that the officers issuing the notices and computation sheet and the backdated assessment order are also different and the assessment process has been vitiated by a violation of the principles of natural justice since there has been a denial of 'personal hearing' duly sought by the assessee in its reply to the Show cause notice submitted on 08th March 2021.