https://www.taxtmi.com/caselaws?id=291778 The Tribunal quashed the impugned assessment order, declaring it a legal nullity due to the failure to issue a draft assessment order as required by Section 144C of the Income Tax Act, 1961. The Tribunal held that the subsequent corrigendum could not rectify this defect. Consequently, all other issues became academic and infructuous, and the appeal was allowed. en-us Fri, 15 Jan 2016 00:00:00 +0530 Wed, 13 Nov 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291778 The Tribunal quashed the impugned assessment order, declaring it a legal nullity due to the failure to issue a draft assessment order as required by Section 144C of the Income Tax Act, 1961. The Tribunal held that the subsequent corrigendum could not rectify this defect. Consequently, all other issues became academic and infructuous, and the appeal was allowed. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291778