https://www.taxtmi.com/caselaws?id=357875 The Tribunal found that the assessment order was invalid as it was issued without following the procedure under section 144C of the Income-tax Act, 1961. The AO's actions of issuing a demand notice and penalty proceedings along with the draft assessment order were deemed contrary to statutory provisions, rendering the assessment null and void. The Tribunal allowed the assessee's appeal on jurisdictional grounds, declaring the draft assessment order invalid and dismissing the Revenue's appeal. The decision was issued on March 26, 2018. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 31 Mar 2018 07:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357875 The Tribunal found that the assessment order was invalid as it was issued without following the procedure under section 144C of the Income-tax Act, 1961. The AO's actions of issuing a demand notice and penalty proceedings along with the draft assessment order were deemed contrary to statutory provisions, rendering the assessment null and void. The Tribunal allowed the assessee's appeal on jurisdictional grounds, declaring the draft assessment order invalid and dismissing the Revenue's appeal. The decision was issued on March 26, 2018. Case-Laws Income Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357875