https://www.taxtmi.com/caselaws?id=402056 The ITAT upheld the CIT(A)'s decision, emphasizing the mandatory nature of passing a draft assessment order under section 144C of the Income Tax Act. The appeal by the Revenue was dismissed, affirming the invalidity of the assessment order passed without following the prescribed procedure. en-us Tue, 08 Dec 2020 00:00:00 +0530 Tue, 22 Dec 2020 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402056 The ITAT upheld the CIT(A)'s decision, emphasizing the mandatory nature of passing a draft assessment order under section 144C of the Income Tax Act. The appeal by the Revenue was dismissed, affirming the invalidity of the assessment order passed without following the prescribed procedure. Case-Laws Income Tax Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402056