https://www.taxtmi.com/caselaws?id=408439 The Delhi High Court set aside an assessment order dated 15.04.2021 due to the violation of Section 144B of the Income Tax Act, 1961, as the petitioner was not provided with a show-cause notice cum draft assessment order. The court accepted the petitioner's contentions, quashing the assessment order, notices of demand, and penalty proceedings. The court granted liberty to the respondent to issue a fresh assessment order, emphasizing adherence to procedural requirements for fair assessment proceedings while affirming the petitioner's right to pursue legal remedies if necessary. en-us Wed, 02 Jun 2021 00:00:00 +0530 Thu, 10 Jun 2021 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408439 The Delhi High Court set aside an assessment order dated 15.04.2021 due to the violation of Section 144B of the Income Tax Act, 1961, as the petitioner was not provided with a show-cause notice cum draft assessment order. The court accepted the petitioner's contentions, quashing the assessment order, notices of demand, and penalty proceedings. The court granted liberty to the respondent to issue a fresh assessment order, emphasizing adherence to procedural requirements for fair assessment proceedings while affirming the petitioner's right to pursue legal remedies if necessary. Case-Laws Income Tax Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408439