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    <title>2019 (6) TMI 658 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, setting aside the assessment order dated 28th December 2011 due to procedural violations by the Assessing Officer. The issuance of demand and penalty notices along with the assessment order was improper, rendering the order invalid. The Tribunal held that failure to issue a draft assessment order first violated statutory requirements, making the subsequent proceedings unsustainable. The appeal was allowed on jurisdictional grounds, making other issues raised by the appellant irrelevant.</description>
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      <title>2019 (6) TMI 658 - ITAT PUNE</title>
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      <description>The Tribunal allowed the appeal, setting aside the assessment order dated 28th December 2011 due to procedural violations by the Assessing Officer. The issuance of demand and penalty notices along with the assessment order was improper, rendering the order invalid. The Tribunal held that failure to issue a draft assessment order first violated statutory requirements, making the subsequent proceedings unsustainable. The appeal was allowed on jurisdictional grounds, making other issues raised by the appellant irrelevant.</description>
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