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Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregularities - The Court agreed with the petitioner that the show cause notice appeared to be a draft assessment order under Section 144C. Lack of adherence to procedures under Section 144C rendered the proceedings invalid. The matter was remitted back to the authority concerned for a fresh decision, with a directive to strictly adhere to the law and provide the petitioner with a fair opportunity. The Court acknowledged the petitioner's argument regarding the insufficient time provided for response. Consequently, the impugned order was set aside/quashed, and the matter was remitted back to the authority concerned for a fresh decision in accordance with the law.
Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregularities - The Court agreed with the petitioner that the show cause notice appeared to be a draft assessment order under Section 144C. Lack of adherence to procedures under Section 144C rendered the proceedings invalid. The matter was remitted back to the authority concerned for a fresh decision, with a directive to strictly adhere to the law and provide the petitioner with a fair opportunity. The Court acknowledged the petitioner's argument regarding the insufficient time provided for response. Consequently, the impugned order was set aside/quashed, and the matter was remitted back to the authority concerned for a fresh decision in accordance with the law.
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