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Gurgaon Realtech Limited vs National Faceless Assessment Centre ... on 4 June, 2021

13. This Court also agrees with the submissions of the learned counsel of the Petitioner that there was failure on the part of the Respondents to comply with the mandatory obligation laid down in Section 144B (1) (xvi) of the Act inasmuch as there was non-service of prior notice and draft assessment order. The relevant portions of Section 144B xvi (a) and (b) as well as Section 144B(9) of the Act are reproduced hereinbelow:-
Delhi High Court Cites 9 - Cited by 13 - R Shakdher - Full Document
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