https://www.taxtmi.com/caselaws?id=401370 The Tribunal allowed both appeals filed by the assessee, quashing the orders passed by the Assessing Officer. The Tribunal found that the Assessing Officer's failure to issue a draft assessment order before the final order was a procedural lapse, leading to the quashing of the final assessment orders for the relevant assessment years. The additional ground of appeal was upheld, rendering the original grounds of appeal moot. en-us Tue, 24 Nov 2020 00:00:00 +0530 Sat, 05 Dec 2020 18:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401370 The Tribunal allowed both appeals filed by the assessee, quashing the orders passed by the Assessing Officer. The Tribunal found that the Assessing Officer's failure to issue a draft assessment order before the final order was a procedural lapse, leading to the quashing of the final assessment orders for the relevant assessment years. The additional ground of appeal was upheld, rendering the original grounds of appeal moot. Case-Laws Income Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401370