https://www.taxtmi.com/caselaws?id=358753 The Tribunal held that the draft assessment order issued by the Assessing Officer (AO) under section 144C of the Income Tax Act was invalid as it did not adhere to the procedural requirements. The AO's inclusion of demand and penalty notices along with the draft assessment order was deemed contrary to the law, rendering the entire assessment proceedings null and void. Consequently, the Tribunal allowed the assessee's appeal, setting aside the assessment order and associated notices. en-us Thu, 12 Apr 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358753 The Tribunal held that the draft assessment order issued by the Assessing Officer (AO) under section 144C of the Income Tax Act was invalid as it did not adhere to the procedural requirements. The AO's inclusion of demand and penalty notices along with the draft assessment order was deemed contrary to the law, rendering the entire assessment proceedings null and void. Consequently, the Tribunal allowed the assessee's appeal, setting aside the assessment order and associated notices. Case-Laws Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358753